commiss regul ec euratom decemb lai detail rule implement council regul ec euratom financi regul applic gener budget european commun tabl content gt tabl gt commiss european commun regard treati establish european commun regard treati establish european atom energi commun regard council regul ec euratom june financi regul applic gener budget european commun articl thereof consult european parliament council court justic european commun court auditor european econom social committe committe region ombudsman european data protect supervisor provis regul ec euratom hereinaft quot financi regul quot simplifi confin regul basic principl definit relat establish execut control gener budget european commun hereinaft quot budget quot implement rule supplement financi regul respect provis thereof expressli refer implement rule respect provis applic requir implement measur determin advanc interest clariti replac commiss regul euratom ecsc ec decemb lai detail rule implement financi regul decemb amend regul ec ensur sector rule consist budgetari principl set financi regul inventori produc regulatori instrument relat budget execut provis made inventori drawn commiss submit budgetari author budgetari principl principl uniti requir interest pre financ repaid budget identifi mean pre financ remain properti commun identifi pre financ remain properti institut basic act mean articl financi regul paid procur contract staff member institut member state rule spell type manag direct indirect centralis manag share manag appli joint manag case commun fund merg fund intern organis pre financ remain properti commun yield interest interest paid budget miscellan revenu principl annual import clarifi mean annual appropri preparatori stage commit procedur complet decemb carryov commit appropri march financi year principl unit account rate convers euro currenc requir manag cash flow account derog principl univers budget treatment assign revenu contribut member state countri commun programm limit net expenditur revenu principl specif precis definit calcul percentag appropri institut authoris transfer virtu autonomi enjoi provis made budgetari author full inform detail explan request transfer submit sound financi manag object ant interim post evalu programm activ minimum frequenc carri inform legisl financi statement establish present budget determin content gener introduct budget work document back budget budget remark ensur budgetari author fulli inform activ base budget abb present definit classif administr appropri set implement budget clarifi form basic act commun field field cover treati european union maximum amount appropri implement preparatori action pilot scheme exist basic act determin provis treati confer specif power directli commiss list act constitut conflict interest defin procedur case method implement budget laid commiss implement budget directli depart ascertain entiti plan entrust implement task manag procedur control account system adequ regard requir sound financi manag respect indirect centralis manag manag deleg commiss execut agenc bodi govern commun law nation public sector bodi bodi public servic mission lai framework deleg power arrang implement act deleg agreement execut agenc remain commiss control recognis authoris offic deleg institut implement commun budget nation bodi carri act budget implement offer adequ financi guarante chosen transpar manner cost effect analysi show reason deleg manag bodi commiss seek opinion relev committe accord basic act implement appropri concern deleg power nation bodi privat law entiti perform preparatori ancillari task commiss behalf select accord procur procedur share manag member state decentralis manag countri stage object procedur clearanc account laid prejudic specif provis contain relev sector regul final joint manag made clear share contribut donor type expenditur identifi subsidis action subject comprehens control intern organis elig type manag identifi role financi actor reform financi manag drop centralis ant control increas respons authoris offic revenu expenditur oper includ term intern control system budgetari author futur inform appoint termin duti authoris offic deleg task respons principl procedur observ laid internalis ant control requir clear distinct task relat initi oper implement budget task relat verif oper institut adopt code profession standard applic staff respons ant post verif provis made respons assum account annual report institut inter alia give result post verif arrang made keep support document relat oper carri final form negoti procedur award public contract repres derog subject special report institut commun budgetari author order clarifi respons precis definit task respons account offic connect account system treasuri manag manag bank account parti file arrang termin account offic duti spell condit imprest account system manag form except normal budgetari procedur laid task respons imprest administr authoris offic account offic connect control imprest account set budgetari author inform appoint termin duti task respons financi actor defin held liabl condit laid staff regul offici european commun condit employ servant specialis financi irregular panel set manner institut determin irregular financi natur occur procedur authoris offic seek confirm instruct releas liabil laid revenu special case resourc cover council regul ec euratom implement decis ec euratom system commun resourc task control fall respons authoris offic stage procedur establish estim amount receiv recoveri order dispatch debit note inform debtor amount receiv establish calcul default interest due final decis waiv entitl subject criteria guarante complianc sound financi manag account offic role collect revenu allow addit time payment expenditur relationship financ decis global commit individu commit defin characterist stage distinct global commit individu commit depend extent beneficiari identifi amount involv provision commit limit routin administr expenditur expenditur connect european agricultur guidanc guarante fund eaggf restrict volum dormant commit appropri commit payment made year decommit clarifi relationship valid authoris payment oper control carri authoris offic valid expenditur endors quot pass payment quot authoris payment check valid releas liabil authoris offic sole respons document produc support payment rule laid clear pre financ interim payment final time limit applic valid payment oper laid account direct ec european parliament council june combat late payment commerci transact intern audit lai procedur appoint auditor guarante independ institut appoint report activ budgetari author inform appoint termin duti regard procur option insert present regul provis council direct eec eec eec amend commiss direct ec relat procedur award public servic suppli work contract defin type procur contract advertis public measur applic condit made form procedur main featur exist procedur specif select criteria award arrang rule access tender document commun tender candid case commiss award contract account threshold applic rule estim contract award purpos procedur award contract satisfi institut term guarante equal access public contract compli principl transpar discrimin view ensur transpar equal treatment candid full respons authoris offic final choic lai procedur open evalu tender request particip appoint committe substanti document award decis ultim rest contract author financi guarante need protect commun financi interest final delimit contract author power impos administr penalti order ensur penalti proportion dissuas secur equal treatment institut depart scope titl grant clarifi regard method implement budget regard type action bodi gener european interest elig grant characterist annual work programm call propos except context possibl retroact effect context humanitarian aid manag crisi situat constraint specif regard requir transpar equal treatment applic enhanc account authoris offic award procedur laid applic grant evalu committe light previous select award criteria authoris offic take final appropri document decis sound financi manag requir commiss protect guarante stage grant applic arrang financi audit applic involv larger amount time pai pre financ requir advanc financi guarante final stage final payment arrang financi audit request involv largest amount present risk sound manag complianc profit financ principl requir rule laid delimit flat rate payment final sound manag commun fund mean grant beneficiari compli principl transpar equal treatment potenti contractor principl contract award tender offer monei action partli contract final power impos penalti context align confer context procur keep present account gener accept account principl financi statement base defin condit enter transact account rule valu asset liabil constitut provis institut account accompani report budgetari financi manag detail content present element make financi statement balanc sheet econom outturn account cash flow tabl annex budget implement statement budget outturn account annex account matter account offic institut produc document describ organis account account procedur institut defin condit respect computeris account system secur access audit trail made system keep account principl applic account ledger trial balanc period reconcili total balanc inventori compon chart account adopt commiss account offic rule applic registr oper doubl entri method rule convers oper denomin euro support document account entri laid content account record final lai rule relat properti inventori clarifi respect respons field account offic authoris offic rule applic resal properti enter inventori structur fund repay payment account respect oper effect reduc contribut fund oper type action direct indirect financ research sector extern action implement rule financi regul aim make provis except reflect specif oper featur sector procur award grant procur implement rule substanc provis commiss decis novemb simplif manag system award contract framework cooper programm implement director gener extern relat result procur rule differ standard rule virtu threshold set manag procedur adapt extern action grant list type action derog principl financ refer articl financi regul appli humanitarian aid aid crisi situat action protect health fundament right peopl guarante sound manag commun appropri pre condit rule contain agreement manag appropri decentralis made imprest account provis financi regul relat european offic supplement specif rule offic offici public european commun provis authoris commiss account offic deleg task staff offic oper procedur laid bank account european offic authoris open commiss administr appropri institut inform budgetari author signific build project increas build stock identifi bodi receiv grant charg budget set rule accord condit laid articl financi regul threshold amount refer regul regularli updat link inflat record commun except threshold applic procur adopt regul part common provis titl subject articl subject articl financi regul regul set rule implement provis regul ec euratom hereinaft quot financi regul quot institut concern regul institut mean financi regul articl inventori legisl act implement budget articl financi regul commiss inventori act refer articl financi regul updat inventori year inform budgetari author titl ii budgetari principl chapter principl uniti budget accuraci articl scope pre financ remain properti commun articl financi regul pre financ mean articl remain properti commun basic act mean articl financi regul provis concern pre financ paid contract mean articl financi regul member state pre access aid advanc refer articl appli joint manag mean articl financi regul case direct centralis manag mean articl financi regul involv number partner rule refer paragraph articl appli sole princip contractor case decentralis manag case indirect centralis manag mean articl financi regul rule refer paragraph articl appli entiti receiv pre financ direct commiss rule refer paragraph appli pre financ paid contract agreement conclud entri forc regul paragraph prejudic entri pre financ asset side financi statement laid account rule provid articl financi regul authoris offic provid account offic detail enabl identifi pre financ remain properti commun articl entri budget interest yield commun fund articl financi regul pre financ remain properti commun accord articl yield interest equival benefit paid gener budget european commun hereinaft quot budget quot miscellan revenu authoris offic ensur contract agreement conclud beneficiari pre financ paid account fund paid commun identifi beneficiari inform authoris offic respons amount interest equival benefit yield fund year interest repres signific amount event request made interim payment payment balanc clear pre financ accord chapter titl iv authoris offic respons payment pre financ draw estim amount receiv cover interest equival benefit yield pre financ authoris offic respons accord timet refer point paragraph draw recoveri order amount interest refer paragraph pre financ paid budget line basic act beneficiari cover award procedur authoris offic draw singl estim amount receiv number debtor chapter principl annual articl appropri financi year articl financi regul commit appropri payment appropri enter budget financi year year consist appropri authoris financi year appropri authoris financi year appropri provid budget includ amend budget appropri carri appropri made accord articl financi regul appropri aris payment account repaid accord articl appropri provid receipt revenu assign financi year previou financi year articl carryov appropri articl financi regul commit appropri refer articl financi regul carri commit made decemb financi year reason attribut authoris offic preparatori stage suffici advanc make reason surmis commit made march year preparatori stage refer articl financi regul complet decemb financi year order carryov year global commit mean articl financi regul adopt financ decis close date consult depart concern institut adopt decis individu commit mean articl financi regul advanc stage prepar contract agreement advanc stage prepar contract agreement complet select potenti contractor beneficiari appropri carri accord articl financi regul commit march financi year automat cancel commiss inform budgetari author april appropri cancel appropri carri accord articl financi regul decemb financi year account identifi appropri carri appropri staff expenditur refer articl financi regul remuner allow member staff institut chapter chapter financi regul principl unit account articl rate convers euro currenc articl financi regul prejudic specif provis aris applic sector regul convers euro currenc made daili euro rate publish seri offici journal european commun daili euro rate publish offici journal european commun currenc question commiss account rate refer paragraph purpos account provid articl financi regul subject articl convers euro currenc made monthli account rate euro account rate establish commiss mean sourc inform reliabl basi rate penultim work dai month preced rate establish articl rate convers euro currenc articl financi regul prejudic specif provis deriv applic sector regul rate convers euro currenc dai payment order recoveri order drawn authoris depart case euro imprest account rate determin date payment bank case imprest account nation currenc refer articl financi regul rate month expenditur imprest account expenditur financ european agricultur guidanc guarante fund eaggf guarante section rate month quot quot respect expenditur declar accord articl commiss regul ec tenth dai month quot quot preced dai rate quot rate advanc provid articl regul ec articl inform cash transfer commiss currenc articl financi regul quarter commiss send member state statement transfer carri currenc chapter chapter financi regul principl univers articl structur accommod assign revenu provis appropri articl financi regul prejudic articl structur accommod assign revenu budget compris statement revenu institut section budget line receiv revenu statement expenditur remark show line receiv appropri assign revenu made case refer point subparagraph amount revenu forese enter line forese token entri made estim revenu shown inform remark appropri assign revenu made commit appropri payment appropri revenu receiv institut save case provid articl financi regul made automat save case repay payment account refer articl financi regul case financi correct connect structur fund articl contribut member state research programm articl financi regul member state contribut financ supplementari research programm provid articl regul ec euratom paid twelfth sum enter budget paid januari current financi year remain twelfth paid juli current financi year budget final adopt start financi year contribut provid paragraph base sum enter budget previou financi year contribut addit payment ow member state budget enter commiss account account thirti calendar dai call fund payment made enter account provid regul ec euratom subject condit laid regul articl assign revenu result particip efta state commun programm articl financi regul budget structur accommod particip efta state commun programm statement revenu line token entri enter accommod full amount efta state contribut financi year question estim amount shown budget remark statement expenditur remark line relat commun activ efta state particip show quot inform quot estim amount particip ii annex form integr part budget set line cover commun activ efta state particip annex refer point ii subparagraph reflect part structur accommod appropri particip provid paragraph expenditur implement articl agreement european econom area eea amount annual particip efta state confirm commiss eea joint committe accord articl protocol annex agreement give rise provis start financi year full amount appropri commit appropri payment financi year addit appropri provid budget line efta state particip efta state year adjust contribut order compli quot proportion factor quot provid articl agreement european econom area commiss provision except measur cash resourc pre financ share efta state addit appropri provid commiss call contribut efta state commiss inform budgetari author year decis pre financ regularis budget financi year accord articl financi regul financi contribut efta state constitut assign revenu account offic adopt measur ensur revenu aris contribut appropri monitor separ report provid articl financi regul commiss show separ stage implement revenu expenditur efta state particip articl proce sanction impos member state declar excess deficit articl financi regul budget structur accommod proce sanction refer section council regul ec statement revenu line carri token entri enter accommod interest amount time prejudic articl financi regul entri amount statement revenu give rise provis statement expenditur commit appropri payment appropri appropri implement accord articl financi regul articl pass payment net amount articl financi regul pursuant articl financi regul deduct made payment request invoic statement pass payment net amount penalti impos parti contract includ procur contract adjust amount paid unduli made mean direct deduct payment type paye chapter articl financi year respect excess payment made give rise interim payment payment balanc discount refund rebat individu invoic payment request record commun revenu articl account recover tax articl financi regul tax born commun articl financi regul enter suspens account refund state concern chapter chapter financi regul principl specif articl transfer procedur articl financi regul institut propos budgetari author section budget transfer titl exceed limit appropri financi year line transfer made inform commiss transfer subject procedur laid articl financi regul institut section budget make transfer articl articl rule calcul limit transfer articl financi regul percentag refer articl point subparagraph articl financi regul calcul time request transfer made purpos limit refer articl point subparagraph articl financi regul amount consider sum transfer made line transfer made adjust earlier transfer made articl administr expenditur articl financi regul expenditur refer point subparagraph articl financi regul cover polici area item refer articl articl ground request transfer appropri articl financi regul propos transfer inform budgetari author transfer made articl financi regul accompani detail support document show implement appropri estim requir end financi year line appropri transfer articl ground request transfer emerg aid reserv articl financi regul propos transfer utilis emerg aid reserv refer subparagraph articl financi regul accompani detail support document show line transfer made recent inform implement appropri estim requir end financi year line relat extern action implement appropri end month preced request transfer estim requir end financi year includ comparison initi estim analysi possibl realloc appropri chapter chapter financi regul principl sound financi manag articl evalu articl financi regul propos programm activ occas expenditur reduct revenu budget subject ant evalu identifi met short long term object achiev result expect indic need measur ad commun involv risk includ fraud link propos altern option lesson learn similar experi past volum appropri human resourc administr expenditur alloc due regard cost effect principl monitor system set programm activ subject interim post evalu term human financi resourc alloc result obtain order verifi consist object set result obtain carri multiannu programm period evalu accord timet enabl find evalu account decis renew modif suspens programm activ financ annual basi result evalu year point subparagraph appli project action conduct activ requir met final report bodi carri action articl financi statement articl financi regul propos act submit legisl author impact budget includ number post includ financi statement financi statement financi econom data assess legisl author commun action provid inform coher financi instrument synergi case multiannu oper financi statement forese schedul annual requir term appropri post evalu medium term financi impact order prevent risk fraud irregular advers affect protect commun financi interest financi statement provid inform exist plan fraud prevent protect measur chapter chapter financi regul principl transpar articl provision public summari budget articl financi regul final adopt budget week summari budget figur publish internet site institut commiss initi pend offici public offici journal european commun titl iii establish structur budget chapter establish budget articl gener introduct preliminari draft budget articl financi regul commiss draw gener introduct preliminari draft budget section preliminari draft budget preced introduct drawn institut concern gener introduct compris financi tabl cover entir budget titl commiss section descript polici substanti entitl appropri request due account principl requir set articl financi regul ii ground appropri financi year articl work document support preliminari draft budget articl financi regul support preliminari draft budget work document provid respect staff institut statement polici perman temporari staff ii categori staff organis chart budgetari post person post date present preliminari draft budget indic distribut grade administr unit iii chang number person post propos statement reason justifi chang iv list post broken polici area detail statement borrow lend polici respect subsidi bodi refer articl financi regul estim revenu expenditur prefac explanatori memorandum drawn bodi concern european school statement show revenu expenditur prefac explanatori memorandum articl preliminari draft amend budget articl financi regul preliminari draft amend budget accompani statement ground inform implement budget preced current financi year time establish chapter structur present budget articl administr appropri articl financi regul statement expenditur section budget present nomenclatur base classif purpos administr appropri divid separ head titl classif expenditur staff authoris establish plan amount appropri number employ post expenditur expenditur extern staff includ auxiliari staff agenc staff manag expenditur includ represent expens meet expens expenditur build relat expenditur includ clean mainten rental hire telecommun water ga electr support expenditur commiss administr expenditur type common titl set separ summari statement classifi type articl actual expenditur financi year account close articl financi regul purpos establish budget actual expenditur financi year account close determin commit commit enter account financi year appropri financi year defin articl payment payment made financi year payment order bank appropri financi year defin articl articl budget remark articl financi regul budget remark includ refer basic act exist explan natur purpos appropri articl establish plan articl financi regul staff suppli agenc separ commiss establish plan titl iv implement budget chapter gener provis articl form basic act articl financi regul commun field basic act form regul direct decis mean articl ec treati decis sui generi field common foreign secur polici basic act form articl treati european union field polic judici cooper crimin matter basic act form articl treati european union articl maximum amount pilot scheme preparatori action articl financi regul total amount appropri pilot scheme refer articl financi regul exce eur million budget year total amount appropri preparatori action refer articl financi regul exce eur million budget year total amount appropri commit preparatori action exce eur million articl specif power commiss treati articl financi regul articl ec treati directli confer specif power commiss articl social dialogu articl studi opinion consult social matter articl special report social matter articl initi promot coordin health protect matter articl initi promot coordin tran european network articl initi promot coordin matter relat industri articl paragraph report progress made achiev econom social cohes articl initi promot coordin research technolog develop articl report research technolog develop articl initi promot coordin develop cooper polici articl euratom treati directli confer specif power commiss articl financi support limit set budget prospect programm territori member state articl seq safeguard present preliminari draft budget detail ad list set paragraph indic articl question amount involv articl definit conflict interest articl financi regul act vitiat conflict interest mean articl financi regul inter alia form grant oneself unjustifi direct indirect advantag refus grant beneficiari right advantag beneficiari entitl commit undu wrong act fail carri act mandatori compet author refer articl financi regul hierarch superior member staff concern hierarch superior confirm write conflict interest hierarch superior person decis chapter method implement section gener provis articl prior check carri commiss articl financi regul commiss implement budget share decentralis indirect centralis manag carri document spot check exist relev proper oper entiti entrust implement accord rule sound financi manag case decentralis manag full part depend degre decentralis agre procedur appli control system account system procur grant award procedur commiss review arrang substanti procedur system order ensur continu complianc condit set paragraph entiti refer paragraph provid commiss time limit inform request inform delai substanti procedur system commiss set oblig instrument deleg agreement conclud entiti commiss implement budget joint manag verif agreement conclud intern organis concern appli section special provis articl direct centralis manag articl financi regul commiss implement budget centralis basi directli depart implement task perform financi actor mean articl financi regul complianc condit laid regul articl exercis power deleg execut agenc articl financi regul decis deleg power execut agenc authoris authoris offic deleg implement appropri relat commun programm manag entrust power deleg execut agenc exercis director agenc pursuant articl financi regul commiss instrument deleg provis list articl formal accept write director behalf execut agenc articl elig nation public sector bodi privat law entiti public servic mission condit deleg power articl financi regul commiss deleg task involv exercis public author nation public sector bodi privat law entiti public servic mission govern law member state state european econom area eea countri appli join european union basic act commiss ensur bodi entiti refer paragraph offer adequ financi guarante issu prefer public author full recoveri amount due commiss commiss plan entrust task involv exercis public author task budget implement bodi refer point articl financi regul analys complianc principl economi effect effici analysi show deleg satisfi requir sound financi manag commiss proceed implement deleg request opinion compet committe provid basic act give opinion plan applic select criteria articl design nation public sector bodi privat law entiti public servic mission articl financi regul nation public sector bodi privat law entiti public servic mission subject law member state countri set bodi entiti chosen object transpar manner cost effect analysi match implement requir identifi commiss choic entail discrimin member state countri concern case manag network requir design bodi entiti member state countri concern bodi entiti design member state countri concern accord provis basic act case commiss design bodi entiti agreement member state countri concern accord provis basic act articl complianc procur rule articl financi regul commiss entrust task privat bodi articl financi regul conclud contract accord provis titl part financi regul articl detail arrang indirect centralis manag articl financi regul commiss entrust implement task agenc bodi entiti point articl financi regul conclud agreement agreement refer paragraph includ provis definit task assign condit detail arrang perform task includ provis demarc respons organis control carri rule report commiss task perform condit perform task termin detail arrang commiss scrutini condit govern separ bank account beneficiari interest yield made provis guarante visibl commun action relat activ bodi undertak refrain act give rise conflict interest mean articl financi regul agenc bodi entiti refer paragraph statu authoris offic deleg articl clearanc account procedur decentralis share manag articl financi regul purpos clearanc account procedur refer articl financi regul ensur expenditur member state context share manag countri context decentralis manag chargeabl commun budget order consist applic commun rule prejudic specif provis contain sector rule clearanc account procedur consist declar expenditur member state countri form account certifi technic compet depart bodi function independ spend agenc document spot check commiss subject limit restrict content account underli transact includ check made beneficiari establish commiss amount expenditur recognis chargeabl budget adversari procedur member state countri notifi calcul financi correct aris differ declar expenditur expenditur recognis chargeabl budget recoveri repay balanc aris differ recognis expenditur sum paid member state countri recoveri offset articl context decentralis manag clearanc account procedur paragraph appli accord degre decentralis agre articl joint manag articl financi regul appropri joint manag intern organis mean articl financi regul financ action perform requir pool resourc number donor assign share contribut donor type expenditur commiss ensur suitabl arrang exist control audit action entireti intern organis refer paragraph intern public sector organis set intergovernment agreement specialis agenc set organis intern committe red cross icrc intern feder nation red cross red crescent societi chapter financi actor section right oblig financi actor articl right oblig financi actor articl financi regul institut provid financi actor resourc requir perform duti charter describ detail task right oblig section authoris offic articl assist authoris offic deleg subdeleg articl financi regul authoris offic respons assist duti offici servant hereinaft quot staff quot entrust respons oper requir implement budget product financi manag inform order prevent conflict interest staff assist authoris offic deleg subdeleg subject oblig refer articl financi regul institut inform budgetari author grade authoris offic deleg take duti duti termin duti articl intern provis govern deleg articl financi regul accord financi regul regul institut lai intern rule measur manag appropri consid proper implement section budget articl segreg duti initi verif oper articl financi regul initi oper understood oper carri staff refer articl preparatori adopt act implement budget compet authoris offic holder deleg subdeleg ant verif oper understood ant check put place authoris offic respons order verifi oper financi aspect oper subject ant verif purpos verif ascertain expenditur revenu order compli provis applic budget relev regul act adopt implement treati regul term contract principl sound financi manag refer chapter titl ii financi regul appli post verif document spot check oper financ budget correctli implement criteria refer paragraph compli verif organis sampl basi risk analysi offici staff respons verif refer paragraph perform task initi refer paragraph subordin articl manag intern control procedur articl financi regul manag intern control system procedur design achiev object polici programm action institut accord principl sound financi manag compli rule commun law minimum control standard establish institut safeguard institut asset inform prevent detect irregular error fraud identifi prevent manag risk ensur reliabl product financi manag inform support document relat subsequ budget implement budget implement measur document relat advanc guarante institut log enabl guarante adequ monitor articl keep support document authoris offic articl financi regul manag system procedur keep origin support document provid document number document date regist computeris identifi exact locat document document year date european parliament grant discharg budgetari year document relat document relat oper definit close longer provid point subparagraph end year oper close articl code profession standard articl financi regul staff design authoris offic respons verifi financi oper chosen ground knowledg skill qualif evidenc diploma profession experi train programm institut draw code profession standard determin matter intern control level technic financi compet requir staff refer paragraph oblig staff undergo continu train mission role task alloc rule conduct standard ethic integr compli right enjoi institut put place structur distribut authoris depart updat period inform control standard method techniqu purpos articl failur authoris offic deleg action articl financi regul failur authoris offic deleg action refer articl financi regul absenc repli reason time circumst case event month articl post verif annual activ report articl financi regul result post verif matter set annual activ report submit authoris offic deleg institut articl transmiss financi manag inform account offic articl financi regul authoris offic deleg send account offic accord rule adopt financi manag inform requir perform account offic duti articl report negoti procedur articl financi regul authoris offic deleg record financi year contract conclud negoti procedur refer articl proport negoti procedur relat number contract award authoris offic deleg increas appreci relat earlier year proport distinctli higher averag record institut authoris offic respons report institut set measur revers trend institut send report negoti procedur budgetari author case commiss report annex summari annual activ report refer articl financi regul section account offic articl appoint account offic articl financi regul institut appoint account offic offici subject staff regul offici european commun account offic obligatorili chosen institut ground compet evidenc diploma equival profession experi articl termin duti account offic articl financi regul interim statement account drawn delai event termin duti account offic statement made account provid titl vii part financi regul close dai month account offic termin duti interim statement account requir account offic termin duti end financi year interim statement circumst refer paragraph provision account refer articl financi regul transmit account offic termin duti offici depart account offic month date transmiss sign accept make reserv institut inform budgetari author appoint termin duti account offic articl opinion account inventori system articl financi regul financi manag system set authoris offic provid data institut account substanti data account account offic give agreement introduct modif system account offic consult introduct modif authoris offic respons inventori system system valu asset liabil articl treasuri manag articl financi regul account offic ensur institut dispos suffici fund cover cash requir aris budgetari implement purpos paragraph account offic set cash manag system enabl draw cash flow forecast commiss account offic divid fund accord regul ec euratom articl manag bank account articl financi regul requir treasuri manag account offic open account institut financi institut nation central bank account open duli warrant circumst open account currenc euro account offic negoti oper term account financi institut accord principl sound financi manag effici competit tender year account offic relaunch competit tender financi institut account open account offic ensur strict complianc oper term account open financi institut commiss account offic respons consult account offic institut harmonis oper term account open institut articl signatur account articl financi regul term govern open oper account provid depend intern control requir chequ bank credit transfer order bank oper sign duli authoris member staff end institut commun financi institut open account name specimen signatur authoris offici articl manag account balanc articl financi regul account offic ensur balanc bank account provid articl deviat significantli cash flow forecast refer articl event account debit balanc account held currenc period convert euro account offic maintain balanc foreign currenc account excess loss institut result exchang rate fluctuat articl transfer convers oper articl financi regul prejudic articl account offic conduct transfer account open institut financi institut conduct currenc convers oper articl method payment articl financi regul payment made bank credit transfer chequ articl parti file articl financi regul account offic make payment bank credit transfer bank account detail paye enter common file institut entri file paye bank account detail modif detail base document paper electron form certifi paye bank view payment bank credit transfer authoris offic enter commit parti behalf institut parti provid document requir entri file authoris offic check bank account detail commun paye valid payment order drawn connect pre access aid individu commit conclud public author countri appli access european union prior entri parti file case authoris offic utmost ensur entri made quickli agreement provid commun commiss paye bank account detail condit fulfil payment made articl keep support document account offic articl financi regul support document account system prepar account refer articl financi regul year date european parliament grant discharg budgetari year document relat document relat oper definit close longer end year oper close institut decid depart support document section imprest administr articl condit imprest account articl financi regul ow limit amount involv materi imposs ineffici carri payment oper budgetari procedur imprest account set payment expenditur imprest administr provision valid pai expenditur instruct authoris offic respons creation imprest account appoint imprest administr subject decis account offic duli substanti propos authoris offic respons decis set respect respons oblig imprest administr authoris offic amend oper term imprest account subject decis account offic duli substanti propos authoris offic respons articl condit govern creation payment articl financi regul decis set imprest account appoint imprest administr decis amend oper term imprest account maximum amount initi provid imprest purpos bank account post offic giro account open institut natur maximum amount item expenditur paid imprest administr parti collect frequenc support document produc procedur produc arrang transmit authoris offic settlement procedur imprest replenish imprest transact settl authoris offic end month account balanc bank balanc reconcil period valid authoris imprest administr account offic ident appoint imprest administr propos decis set imprest account authoris offic respons ensur prioriti budgetari procedur access central computeris account system imprest account substanti case except specif imprest field humanitarian aid manag crisi situat mean articl maximum amount refer point paragraph exce eur item expenditur imprest administr make payment parti basi limit prior budget legal commit sign authoris offic respons posit residu balanc imprest account cash bank payment imprest account made bank credit transfer chequ mean payment payment made formal final valid decis payment order sign authoris offic respons articl choic imprest administr articl financi regul imprest administr chosen categori offici aris imprest administr chosen staff subject condit employ servant level equival categori imprest administr chosen ground knowledg skill qualif evidenc diploma profession experi train programm articl endow imprest account articl financi regul account offic make payment endow imprest account monitor account point view open bank account deleg signatur control spot centralis account account offic endow imprest account imprest paid bank account open imprest imprest account endow directli miscellan local revenu aris sale equip public miscellan repay interest imprest settl term expenditur miscellan assign revenu accord decis set imprest account refer articl provis financi regul amount question deduct authoris offic subsequ replenish imprest account concern order avoid exchang loss imprest administr make transfer bank account relat imprest articl check authoris offic account offic articl financi regul imprest administr account fund dispos cash bank payment made amount receiv accord rule instruct account offic statement account access time authoris offic respons monthli list transact support document month imprest administr authoris offic settlement imprest oper account offic carri carri offici servant depart authoris depart special empow purpos check effect spot warn verifi exist fund alloc imprest administr bookkeep check imprest transact settl time limit set account offic commun find check authoris offic respons articl procur procedur articl financi regul payment made imprest account limit laid articl consist simpli payment cost invoic prior accept tender chapter liabil financi actor section gener rule articl bodi respons matter fraud articl financi regul author bodi refer articl financi regul understood bodi design staff regul offici condit employ servant european commun hereinaft quot staff regul quot decis commun institut term condit intern investig relat prevent fraud corrupt illeg activ detriment commun interest section rule applic authoris offic deleg subdeleg articl confirm instruct articl financi regul authoris offic deleg subdeleg receiv bind instruct consid irregular contrari principl sound financi manag instruct carri resourc alloc write inform author receiv deleg subdeleg instruct confirm write confirm receiv good time suffici clear refer explicitli point authoris offic deleg subdeleg challeng held liabl carri instruct constitut breach crimin law relev safeti standard paragraph appli case authoris offic learn act bind instruct circumst case give rise irregular situat instruct confirm circumst articl financi regul record authoris offic deleg respons mention annual activ report articl financi irregular articl financi regul prejudic power european anti fraud offic olaf specialis financi irregular panel compet respect infring provis financi regul provis relat financi manag check oper result act omiss offici servant articl financi irregular panel articl financi regul case financi irregular refer articl refer appoint author author authoris conclud contract employ panel refer articl financi regul opinion case refer appoint author author authoris conclud contract employ panel deliv opinion evalu irregular mean articl occur consequ panel analysi suggest case refer matter olaf delai return case file appoint author author authoris conclud contract employ inform olaf panel refer subparagraph directli inform matter member staff accord articl financi regul transmit file appoint author author authoris conclud contract employ inform member staff institut depend intern organis oper arrang panel refer articl financi regul composit includ person requir qualif expertis chapter revenu oper section resourc articl rule appli resourc articl financi regul authoris offic draw schedul indic resourc defin decis system european commun resourc made commiss resourc establish recov accord rule adopt pursuant decis refer paragraph section estim amount receiv articl estim amount receiv articl financi regul estim amount receiv type revenu budget item book particular debtor estim amount draw estim amount receiv authoris offic respons check revenu book correct budget item estim order compli provis applic principl sound financi manag subject articl financi regul estim amount receiv effect make commit case refer articl financi regul appropri made sum due recov commun section establish amount receiv articl procedur articl financi regul establish authoris offic respons amount receiv constitut recognit commun respect debtor establish entitl demand debtor pai debt recoveri order oper authoris offic respons instruct account offic recov amount establish debit note inform debtor commun establish amount receiv payment debt commun due date hereinaft quot due date quot fail payment due date debt bear interest rate refer articl prejudic specif regul applic institut effect recoveri offset debtor inform fail payment due date institut effect recoveri enforc guarante lodg advanc step amount recov full institut effect recoveri enforc decis secur accord articl financi regul legal action authoris offic send debit note debtor copi account offic articl establish amount receiv articl financi regul establish amount receiv authoris offic respons ensur receiv subject condit receiv fix amount express precis cash term receiv due subject payment time particular debtor correct amount recov book correct budget item support document order principl sound financi manag compli regard criteria refer point articl articl support document establish amount receiv articl financi regul establish amount receiv base support document certifi commun entitl establish amount receiv authoris offic respons person check support document respons ascertain support document authoris offic accord articl section authoris recoveri articl establish recoveri order articl financi regul recoveri order financi year revenu book refer act legal commit sourc debt rise entitl recoveri budget articl subdivis appli includ refer budget commit amount recov express euro address debtor due date method recoveri includ recoveri offset enforc guarante lodg recoveri order date sign authoris offic respons account offic section recoveri articl collect formal articl financi regul recoveri amount receiv account offic make entri account inform authoris offic respons receipt issu respect cash payment made account offic imprest administr articl recoveri offset articl financi regul point procedur account offic inform authoris offic respons debtor recov establish amount receiv offset case debtor claim commun fix amount due relat sum establish payment order articl recoveri procedur fail voluntari payment articl financi regul prejudic articl full amount recov due date debit note account offic inform authoris offic respons delai launch procedur effect recoveri mean offer law includ enforc guarante lodg advanc prejudic articl recoveri method refer paragraph debtor fail pai respons letter formal notic account offic account offic enforc recoveri decis secur accord articl financi regul legal action articl addit time payment articl financi regul account offic collabor authoris offic respons addit time payment written request debtor due indic reason provid condit fulfil debtor undertak pai interest rate articl entir addit period allow start date payment origin due order safeguard commun right debtor lodg financi guarante cover debt outstand princip sum interest accept institut account offic guarante refer point paragraph replac joint guarante parti approv institut account offic articl default interest articl financi regul prejudic specif provis deriv applic sector rule amount receiv repaid due date bear interest accord paragraph interest rate amount receiv repaid due date rate appli european central bank princip refinanc oper publish seri offici journal european commun forc calendar dai month due date fall increas percentag point oblig event public suppli servic contract refer titl half percentag point case interest calcul calendar dai due date debit note calendar dai debt repaid full partial payment cover interest determin accord paragraph case fine debtor financi guarante accept account offic lieu provision payment interest rate applic due date rate refer paragraph increas half percentag point articl waiv recoveri establish amount receiv articl financi regul authoris offic respons waiv recoveri part establish amount receiv case forese cost recoveri exce amount recov waiver harm commun imag amount receiv recov view ag insolv debtor recoveri inconsist principl proportion case refer point paragraph authoris offic respons act accord predetermin procedur establish institut appli criteria compulsori applic circumst fact regard graviti irregular give rise establish amount receiv fraud repeat offenc intent dilig good faith manifest error impact waiv recoveri oper commun financi interest amount involv risk set preced undermin author law depend circumst case authoris offic respons addit criteria account distort competit caus waiv recoveri econom social damag caus debt recov full waiver decis refer articl financi regul substanti refer dilig exercis secur recoveri point law fact waiver base authoris offic respons waiv recoveri accord procedur provid articl waiv recoveri establish amount receiv deleg institut amount waiv eur eur repres establish amount receiv beneath threshold set subparagraph institut lai intern rule condit procedur deleg power waiv recoveri establish debt institut send budgetari author year report waiver refer paragraph involv eur case commiss report annex summari annual activ report refer articl financi regul articl cancel establish amount receiv articl financi regul event mistak point law authoris offic respons cancel establish amount receiv accord articl cancel suitabl substanti institut lai intern rule condit procedur deleg power cancel establish amount receiv articl technic account adjust establish amount receiv articl financi regul authoris offic respons adjust establish amount receiv upward discoveri error fact necessit alter amount provid correct impli relinquish commun establish entitl adjust made accord articl suitabl substanti institut lai intern rule condit procedur deleg power make technic account adjust establish amount receiv chapter expenditur oper articl financ decis articl financi regul financ decis determin essenti element action involv expenditur budget section commit expenditur articl global provision commit articl financi regul global budget commit implement conclus financ agreement provid subsequ conclus legal commit conclus legal commit financ agreement field financi assist budgetari support constitut legal commit give rise payment conclus legal commit provision budget commit implement conclus legal commit give rise entitl subsequ payment case relat expenditur staff manag commun activ engag institut coverag commun event commun activ perform institut aim cover commun event directli payment articl adopt global commit articl financi regul global commit made basi financ decis global commit made latest decis select beneficiari implement appropri concern involv adopt work programm mean articl earliest programm adopt global commit implement conclus financ agreement subparagraph paragraph appli articl decommit fail payment year articl financi regul amount budget commit legal commit payment mean articl financi regul made period year sign legal commit decommit articl singl signatur articl financi regul rule singl signatori budget commit legal commit depart case commit provision global commit relat financ agreement countri institut decis constitut legal commit global commit implement number legal commit authoris offic deleg respons connect imprest account extern action legal commit sign member staff local unit refer articl authoris offic respons sign budget commit remain unavail period incompat time limit conclud legal commit legal commit conclud person design deputis rule adopt institut provid person statu authoris offic accord articl financi regul articl registr individu legal commit articl financi regul case global budget commit individu legal commit authoris offic respons regist central account amount success individu legal commit authoris offic respons check aggreg amount exce amount global commit cover registr account refer global commit individu commit book authoris offic respons regist amount account sign individu legal commit articl administr expenditur cover provision commit articl financi regul item regard routin administr expenditur give rise provision commit includ expenditur staff cover staff regul human resourc pension remuner expert expenditur relat member institut train expenditur expenditur competit select recruit mission expens represent expens meet expens freelanc interpret translat exchang offici recur rental movabl immov properti miscellan insur clean mainten welfar expenditur telecommun servic financi charg legal expens damag includ interest work equip water ga electr period public paper electron version section valid expenditur articl valid quot pass payment quot articl financi regul valid expenditur base support document mean articl attest creditor entitl basi statement servic render suppli deliv work carri basi document justifi payment authoris offic respons person check support document respons ascertain take decis valid expenditur valid decis express sign quot pass payment quot voucher authoris offic respons offici servant technic compet empow formal decis authoris offic empower decis futur refer articl pass payment procur contract articl financi regul payment procur contract endors quot pass payment quot certifi institut receiv formal regist invoic drawn contractor invoic intern document accompani invoic receiv endors quot certifi correct quot sign offici servant technic compet duli empow authoris offic respons aspect invoic check authoris offic respons respons view determin amount paid valid payment discharg debt endors quot certifi correct quot refer point paragraph certifi servic provid contract properli provid suppli provid contract properli deliv work provid contract properli carri suppli work offici servant technic compet draw provision accept certif final accept certif end guarante period laid contract certif count quot certifi correct quot endors articl pass payment grant articl financi regul payment grant endors quot pass payment quot certifi institut receiv formal regist payment request drawn beneficiari payment request intern document accompani payment request receiv endors quot certifi correct quot sign offici servant technic compet empow authoris offic respons endors certifi action work programm carri beneficiari respect complianc grant agreement aspect payment request check authoris offic respons respons view determin amount paid valid payment discharg debt articl pass payment staff expenditur articl financi regul payment staff expenditur endors quot pass payment quot certifi support document exist respect monthli salari complet list staff give compon remuner ii form person inform sheet base decis individu case show chang occur chang compon remuner iii case recruit appoint certifi true copi recruit appoint decis accompani valid salari payment respect remuner staff paid hourli daili basi statement sign authoris offici servant show dai hour work respect overtim statement sign authoris offici servant certifi amount overtim work respect mission expens travel order sign compet author ii statement mission expens sign offici mission administr superior power deleg show place mission date time departur arriv place mission travel expens subsist expens expens duli authoris product support document respect staff expenditur support document refer decis expenditur base give compon calcul articl materi form quot pass payment quot articl financi regul computeris system quot pass payment quot form stamp incorpor signatur authoris offic respons offici servant technic compet empow authoris offic respons accord articl computeris system quot pass payment quot form valid person password authoris offic respons offici servant technic compet empow authoris offic respons section authoris payment articl check payment authoris offic articl financi regul draw payment order authoris offic respons ensur payment order properli issu mean valid decis previous form quot pass payment quot particular paye correct amount due payment order correspond budget commit book expenditur charg correct item budget appropri articl mandatori detail payment order transmiss account offic articl financi regul payment order state financi year expenditur book budget articl subdivis appli refer legal commit give rise entitl payment refer budget commit book amount paid express euro address bank account detail paye object expenditur mean payment entri item inventori accord articl payment order date sign authoris offic respons account offic section payment expenditur articl support document articl financi regul pre financ includ case split number payment paid basi contract agreement basic act basi support document make check conform action financ term contract agreement question interim payment payment balanc base support document make check action financ carri accord term contract agreement conclud beneficiari basic act authoris offic respons lai complianc principl sound financi manag natur support document refer paragraph accord basic act contract agreement conclud beneficiari interim final technic financi implement report constitut support document purpos paragraph support document authoris offic respons accord articl articl book pre financ interim payment articl financi regul pre financ intend provid beneficiari float split number payment interim payment repeat intend reimburs expenditur incur beneficiari basi statement expenditur action progress clear pre financ part prejudic provis basic act closur expenditur form payment balanc repeat clear preced payment recoveri order section time limit expenditur oper articl payment time limit default interest articl financi regul sum due paid forti calendar dai date admiss payment request regist authoris depart authoris offic respons date payment understood date institut account debit payment request admiss essenti requir met payment period refer paragraph thirti calendar dai payment relat servic suppli contract save contract contract agreement payment depend approv report time purpos payment period refer paragraph begin run report question approv explicitli beneficiari inform implicitli time allow contract approv expir suspend mean formal document beneficiari time allow approv exce calendar dai straightforward contract relat suppli good servic calendar dai contract grant agreement calendar dai contract involv technic servic complex evalu authoris offic respons suspend time limit payment inform creditor time period refer paragraph payment request met amount due support document produc inform notic authoris offic respons put doubt elig expenditur appear payment request authoris offic suspend time limit payment purpos verif includ spot check order ascertain prior payment expenditur elig authoris offic inform beneficiari question time purpos remaind payment period begin run date properli formul payment request regist expiri time limit laid paragraph creditor month receiv late payment demand interest accord provis interest rate refer subparagraph articl interest payabl period elaps calendar dai expiri time limit payment dai payment subparagraph appli member state chapter system articl descript system articl financi regul comput system subsystem process budget implement oper full date descript system subsystem requir descript defin content data field describ system treat individu oper show detail system guarante exist complet audit trail oper articl period save articl financi regul data comput system subsystem save period safe place chapter intern auditor articl appoint intern auditor articl financi regul institut appoint intern auditor accord arrang adapt specif featur requir institut inform budgetari author appoint intern auditor institut determin accord specif featur requir scope mission intern auditor lai detail object procedur exercis intern audit function due respect intern intern audit standard institut appoint intern auditor virtu compet offici servant cover staff regul chosen nation member state institut appoint intern auditor make arrang declar liabl action laid articl institut inform budgetari author duti intern auditor termin articl oper resourc articl financi regul institut provid intern auditor resourc requir proper perform audit function mission charter detail task duti oblig articl work programm articl financi regul intern auditor adopt work programm submit institut institut intern auditor carri audit includ work programm refer paragraph articl report intern auditor articl financi regul intern auditor submit institut annual intern audit report provid articl financi regul indic number type intern audit carri princip recommend made action recommend annual report mention system problem detect specialis panel set pursuant articl financi regul institut recommend made report intern auditor suitabl exchang practic institut articl independ articl financi regul intern auditor enjoi complet independ conduct audit instruct restrict perform function virtu appoint assign financi regul articl liabil intern auditor articl financi regul institut proceed accord articl act intern auditor offici servant subject staff regul declar liabl action institut reason decis open investig decis commun interest parti institut put charg investig direct respons offici grade equal higher member staff concern investig view interest parti heard investig report commun interest parti heard institut subject report basi report hear institut adopt reason decis termin proceed reason decis accord articl staff regul decis impos disciplinari measur financi penalti notifi interest parti commun inform purpos institut court auditor interest parti bring action respect decis court justic european commun provid staff regul articl action court justic european commun articl financi regul prejudic remedi allow staff regul intern auditor bring action directli court justic european commun respect act relat perform duti intern auditor action lodg month run calendar dai act question notifi action investig heard provid articl staff regul titl procur chapter gener provis section scope award principl articl definit scope articl financi regul build contract cover purchas long leas leas rental hire purchas option bui land exist build real estat suppli contract cover purchas leas rental hire purchas option bui product deliveri product addit includ site instal mainten work contract cover execut execut design work realis mean work requir contract author work mean outcom build civil engin work suffici fulfil econom technic function servic contract cover intellectu intellectu servic cover suppli contract work contract build contract servic list annex ia ib council direct eec contract cover product servic consid servic contract servic question exce product includ contract term quot supplier quot quot contractor quot quot servic provid quot refer categori econom oper natur legal person suppli product execut work provid servic econom oper submit tender refer quot tender quot ask allow part restrict negoti procedur refer quot candid quot depart commun institut consid contract author articl framework contract specif contract articl financi regul framework contract contract conclud contract author econom oper purpos lai essenti term govern seri specif contract award period durat subject price condit perform quantiti envisag contract author conclud multipl framework contract separ contract ident term award number supplier servic provid specif refer articl maximum number oper contract author conclud contract durat framework contract exce year save except case justifi subject framework contract contract author make undu framework contract purpos effect prevent restrict distort competit specif contract base framework contract refer paragraph award accord term laid framework contract specif contract conclud framework contract preced budget commit section public articl advertis contract cover public procur direct articl financi regul public consist pre inform notic contract notic award notic pre inform notic notic contract author make indic estim total contract categori servic group product essenti characterist work contract intend award budgetari year estim total equal greater threshold laid articl pre inform notic offic offici public european commun march budgetari year case suppli servic contract case work contract decis approv programm contract contract notic mean contract author make intent launch procur procedur compulsori contract estim equal greater threshold laid point articl open procedur contract notic date time place meet open committe open tender contract author wish organis contest issu notic announc intent award notic give outcom procur procedur case contract equal greater threshold laid articl award notic compulsori compulsori specif contract award framework contract award notic offic offici public european commun forti calendar dai procedur close date contract sign notic drawn accord model annex direct ec articl advertis contract cover public procur direct articl financi regul contract threshold provid articl servic contract refer annex ib council direct eec advertis mean order ensur competit tender imparti procur procedur advertis involv contract notic refer articl publish notic call express interest contract cover similar subject equal greater amount refer articl annual public list contractor subject contract award list contractor build contract award publish annual indic subject contract award list budgetari author case commiss annex summari annual activ report refer articl financi regul inform relat contract equal greater amount refer articl offic offici public european commun annual list contractor march end financi year ant advertis annual public list contractor contract internet site institut post public place march financi year public offici journal european commun articl public notic articl financi regul offic offici public european commun publish notic refer articl offici journal european commun twelv calendar dai dispatch period reduc calendar dai case fast track procedur refer articl notic prepar electron contract author provid evid date dispatch articl form advertis articl financi regul addit advertis provid articl contract advertis notabl electron form advertis refer notic publish offici journal european commun provid articl publish preced public notic authent advertis introduc discrimin candid tender detail contain contract notic publish section procur procedur articl type procur procedur articl financi regul contract award call tender open restrict negoti procedur public contract notic negoti procedur prior public contract notic contest call tender open interest econom oper submit tender call tender restrict econom oper part candid satisfi select criteria refer articl invit simultan write contract author submit tender select phase repeat individu contract involv draw list potenti candid procedur refer articl negoti procedur contract author consult tender choic satisfi select criteria laid articl negoti term contract negoti procedur contract notic publish refer articl contract author simultan write invit select candid negoti contest procedur enabl contract author acquir field architectur civil engin data process plan design propos select board put competit tender award prize articl number candid restrict negoti procedur articl financi regul restrict procedur includ procedur refer articl number candid invit submit tender provid suffici number candid satisfi select criteria contract author provid maximum number twenti candid depend subject contract basi object discriminatori select criteria case rang criteria contract notic call express interest refer articl event number candid invit tender suffici ensur genuin competit negoti procedur number candid invit negoti provid suffici number candid satisfi select criteria event number candid invit tender suffici ensur genuin competit subparagraph appli contract involv small amount refer articl articl arrang negoti procedur articl financi regul contract author negoti tender tender submit order adapt requir set contract notic refer articl specif addit document order find tender offer monei negoti contract author ensur equal treatment tender articl contest articl financi regul rule organis contest commun interest take part number candid invit part suffici ensur genuin competit select board appoint authoris offic respons made exclus natur person independ particip contest profession qualif requir particip contest member select board equival qualif select board autonom opinion opinion adopt basi project submit anonym candid sole light criteria set contest notic propos select board base merit project observ record report sign member candid remain anonym select board opinion contract author decis give address candid select reason choic refer criteria announc contest notic depart propos made select board opinion articl negoti procedur prior public contract notic articl financi regul contract author negoti procedur prior public contract notic case tender suitabl tender submit respons open procedur restrict procedur initi procedur complet provid origin term contract document relat invit tender refer articl substanti alter technic artist reason reason connect protect exclus right contract award econom oper strictli reason extrem urgenc brought unforese event attribut contract author jeopardis commun interest imposs compli time limit set procedur laid articl servic contract contest rule appli award success candid success candid case success candid invit particip negoti addit servic work includ project initi consid contract conclud unforeseen circumst independ contract author perform servic work subject condit set paragraph addit contract consist repetit similar servic work entrust contractor award earlier contract contract author provid subject contract conform basic project contract award open restrict procedur suppli contract case addit deliveri intend partial replac normal suppli instal extens exist suppli instal chang supplier oblig contract author acquir equip technic characterist result incompat disproportion technic difficulti oper mainten length contract exce year ii product manufactur pure purpos research experi studi develop except commerci viabil test larg scale product aim recov research develop cost build contract prospect local market contract threshold laid articl addit servic work refer point paragraph contract author make negoti procedur prior public contract notic condit award made contractor perform contract addit contract technic econom separ main contract inconveni contract author servic work separ perform origin contract strictli complet aggreg addit contract exce amount initi contract case refer point paragraph option negoti procedur point contract put competit tender total estim cost addit contract consider calcul threshold refer articl procedur year conclus origin contract articl negoti procedur prior public contract notic articl financi regul contract author negoti procedur publish contract notic case event submiss tender irregular unaccept refer select award criteria respons open restrict procedur complet provid origin term contract document relat invit tender refer articl substanti alter servic work contract except case natur servic work risk attach thereto permit prior price tender natur servic procur case financi servic intellectu servic contract specif establish suffici precis permit award contract select tender accord rule govern open restrict procedur work contract work perform sole purpos research test develop aim ensur profit recov research develop cost servic contract refer annex council direct eec subject point articl case refer point paragraph contract author refrain publish contract notic includ negoti procedur tender satisfi select criteria previou procedur submit tender accord formal requir procur procedur articl restrict procedur involv call express interest articl financi regul call express interest constitut mean preselect candid invit submit tender respons futur restrict invit tender contract eur subject articl list drawn call express interest valid year date notic refer point articl offic offici public european commun interest person submit applic time period valid list except month period specif contract award contract author invit candid enter list basi object discriminatori select criteria specif contract submit tender articl low contract articl financi regul restrict procedur candid consult call express interest contract eur subject articl negoti procedur candid contract eur contract eur award basi singl tender negoti procedur payment made imprest account expenditur relat commun activ engag institut coverag commun event consist simpli payment cost invoic prior accept tender expenditur eur articl document relat invit tender articl financi regul document relat invit tender includ invit submit tender negoti attach specif annex gener term condit applic contract model contract document relat invit tender refer advertis measur articl invit tender rule govern lodg present tender includ close date time submiss requir standard repli form document attach includ evid financi econom technic profession capac refer articl address state submiss tender impli accept specif gener term condit refer paragraph tender relat submiss bind contractor contract award perform contract period tender remain valid vari respect forbid contact contract author tender procedur save exception condit laid articl provis made spot visit arrang visit specif exclus select criteria appli contract save restrict procedur negoti procedur public notic refer articl case criteria sole contract notic call express interest award criteria rel weight contract notic set technic specif refer articl state minimum requir variant meet procedur provid articl contract award tender offer monei contract author state contract notic variant permit state protocol privileg immun vienna convent diplomat relat consular relat appli evid access contract set articl model contract penalti failur compli claus detail contain invoic relev support document accord articl law applic contract compet court hear disput contract author demand inform tender part contract tender intend subcontract parti ident subcontractor articl technic specif articl financi regul technic specif afford equal access candid tender effect creat unjustifi obstacl competit tender defin characterist requir product servic materi work regard purpos intend contract author characterist refer paragraph includ qualiti level environment perform design requir includ access disabl peopl level procedur conform assess fit safeti dimens includ suppli sale user instruct contract terminolog symbol test test method packag mark label product procedur method work contract procedur relat qualiti assur rule relat design cost test inspect accept condit work method techniqu construct technic condit contract author impos gener specif regul relat finish work materi part involv technic specif formul refer european standard european technic approv common technic specif exist intern standard technic refer materi produc european standard bodi fail nation equival refer express quot equival quot term perform function requir suffici detail enabl tender determin purpos contract contract author award contract mixtur formul method contract author make possibl refer specif refer point paragraph reject tender ground compli specif tender candid prove satisfact contract author mean tender meet equival manner requir set contract author make possibl provid point paragraph prescrib specif term perform function requir reject tender compli nation standard transpos european standard european technic approv common technic specif intern standard technic refer materi produc european standard bodi specif relat perform function requir save except case duli warrant subject contract specif refer specif make sourc process trade mark patent type specif origin product effect favour elimin product econom oper provid suffici detail intellig descript subject contract refer express quot equival quot articl price revis articl financi regul document relat invit tender state firm revis price quot case document relat invit tender lai condit formula revis price lifetim contract case contract author account object procur procedur econom situat take place type task contract durat financi interest articl administr financi penalti articl financi regul prejudic applic penalti laid contract candid tender contractor guilti make fals declar found fail meet contractu oblig earlier procur procedur exclud contract grant financ commun budget maximum year time infring establish confirm adversari procedur contractor period extend year event repeat offenc year infring tender candid guilti make fals declar receiv financi penalti repres total contract award contractor found fail meet contractu oblig receiv financi penalti repres total contract question rate increas event repeat offenc year infring case refer point articl financi regul candid tender exclud contract grant maximum year time infring establish confirm adversari procedur contractor case refer point articl financi regul candid tender exclud contract grant minimum year maximum year date notif judgment period extend year event repeat offenc year infring judgment case refer point articl financi regul case fraud refer articl convent protect european commun financi interest drawn council act juli case corrupt refer articl convent fight corrupt involv offici european commun offici member state european union drawn council act case particip crimin organis defin articl joint action jha council case monei launder defin articl council direct eec articl evid articl financi regul contract author accept satisfactori evid candid tender situat point articl financi regul product recent extract judici record fail recent equival document issu judici administr author countri origin proven show requir satisfi contract author accept satisfactori evid candid tender situat point articl financi regul recent certif issu compet author state concern certif issu countri concern replac sworn fail solemn statement made interest parti judici administr author notari qualifi profession bodi countri origin proven depend nation legisl countri tender candid establish document refer paragraph relat legal person natur person includ consid contract author compani director person power represent decis make control relat candid tender articl select criteria articl financi regul contract author draw clear discriminatori select criteria select criteria appli procur procedur elig tender candid part procedur check carri ground exclus refer articl financi regul criteria assess financi econom technic profession capac contract author lai minimum capac level select candid tender candid ask prove authoris perform contract nation law evidenc inclus trade profession regist sworn declar certif membership specif organis express authoris entri vat regist contract author contract notic call express interest invit submit tender refer chosen test statu legal capac tender candid inform request contract author proof financi econom technic profession capac candid tender subject contract account legitim interest econom oper protect firm technic busi secret articl econom financi capac articl financi regul proof econom financi capac furnish document statement bank evid profession risk indemn insur present balanc sheet extract balanc sheet year account close public balanc sheet requir compani law countri econom oper establish statement turnov turnov work suppli servic cover contract period financi year except reason contract author consid justifi tender candid unabl provid refer request contract author prove econom financi capac mean contract author consid econom oper contract reli capac entiti legal natur link case prove contract author dispos resourc perform contract produc undertak part entiti place resourc dispos articl technic profession capac articl financi regul technic profession capac econom oper evalu verifi accord paragraph procur procedur suppli requir site instal oper servic work capac assess regard effici experi reliabl evid technic profession capac econom oper depend natur quantiti scale purpos suppli servic work provid furnish basi document educ profession qualif servic provid contractor firm manageri staff person person respons provid servic carri work list princip servic provid suppli deliv past year sum date recipi public privat ii work carri year sum date place list import work accompani certif satisfactori execut carri profession manner fulli complet descript technic equip tool plant emploi firm perform servic work contract descript measur emploi ensur qualiti suppli servic descript firm studi research facil indic technician technic bodi involv belong directli firm respons qualiti control respect suppli sampl descript authent photograph certif drawn offici qualiti control institut agenc recognis compet attest conform product specif standard forc statement averag annual manpow number manageri staff servic provid contractor year indic proport contract servic provid intend subcontract servic suppli refer point subparagraph provid contract author evid perform form certif issu countersign compet author servic product suppli complex exception requir special purpos evid technic profession capac secur mean check carri contract author behalf compet offici bodi countri servic provid supplier establish subject bodi agreement check concern supplier technic capac product capac studi research facil qualiti control measur econom oper contract reli capac entiti legal natur link case prove contract author dispos resourc perform contract produc undertak part entiti place resourc dispos articl award arrang criteria articl financi regul contract award wai automat award procedur case contract award tender order satisfi condit laid quot lowest price monei procedur tender offer monei price qualiti ratio take account criteria justifi subject contract price quot technic merit aesthet function characterist environment characterist run cost profit complet deliveri time sale servic technic assist contract author contract notic specif weight appli criteria determin monei weight appli price relat criteria result neutralis price choic contractor except case weight technic imposs account subject contract contract author decreas order import criteria appli articl abnorm low tender articl financi regul contract tender abnorm low contract author reject tender ground request write detail constitu element tender consid relev verifi constitu element due hear parti take account explan receiv contract author consider explan relat econom manufactur process provis servic construct method technic solut chosen exception favour condit tender origin tender contract author establish tender abnorm low result state aid provid reject tender ground tender unabl prove reason time determin contract author aid question award definit accord procedur decis commun rule state aid articl time limit receipt tender request particip articl financi regul time limit receipt tender request particip laid calendar dai contract author long interest parti reason period prepar submit tender take account complex contract visit site consult spot document annex specif open procedur time limit receipt tender fifti dai date contract notic dispatch restrict negoti procedur contract notic publish time limit receipt request particip thirti dai date contract notic dispatch restrict procedur contract threshold set articl time limit receipt tender forti dai date invit tender dispatch restrict procedur refer articl time limit receipt tender twenti dai date invit tender dispatch contract author accord articl public pre inform notic inform requir contract notic fifti dai twelv month date contract notic dispatch time limit receipt tender gener reduc thirti dai circumst twenti dai date dispatch contract notic case open procedur reduc twenti dai date dispatch invit submit tender case restrict procedur articl time allow access invit tender document articl financi regul provid request made good time deadlin submiss tender specif addit document calendar dai receipt request econom oper request specif express interest submit tender provid request good time addit inform relat specif suppli simultan econom oper request specif express interest submit tender dai deadlin receipt tender case request inform receiv calendar dai deadlin receipt tender receipt request reason specif addit document inform suppli time limit set paragraph tender made visit site spot consult document annex specif time limit receipt tender refer articl extend enabl econom oper acquaint requisit inform prepar tender subject provis articl extens advertis manner accord arrang set articl invit tender document freeli fulli directli access electron mean contract notic refer articl give internet address document consult case addit document inform made freeli fulli directli access suppli econom oper request specif express interest submit tender articl time limit urgent case articl financi regul duli substanti urgenc render impractic time limit laid articl contract author set time limit express calendar dai time limit receipt request particip fifteen dai date contract notic dispatch time limit receipt tender ten dai date invit tender provid request good time addit inform specif commun candid calendar dai deadlin receipt tender articl method commun articl financi regul request particip submit letter fax electron mail request submit fax electron mail confirm letter expiri time limit set articl tender submit tender post purpos invit tender document relev date date despatch regist post evidenc postmark hand deliveri premis institut tender person agent includ courier servic purpos invit tender document addit inform refer point articl depart tender deliv sign date receipt order maintain secreci avoid difficulti tender letter invit tender includ provis quot tender submit seal envelop enclos seal envelop envelop bear addit depart address invit tender word invit tender open mail servic adhes envelop seal adhes tape sender sign tape quot articl tender guarante articl financi regul contract author requir tender guarante lodg accord articl repres total contract tender guarante releas contract award tender submit deadlin set tender subsequ withdrawn guarante retain articl open tender request particip articl financi regul request particip tender satisfi requir articl open contract exce threshold laid articl authoris offic respons appoint committe open tender committe made person repres organis entiti institut concern hierarch link avoid conflict interest person subject oblig laid articl financi regul represent local unit refer articl separ entiti requir organis entiti hierarch link appli member open committe initi document prove date time despatch tender initi page tender cover page page financi detail tender integr initi tender guarante techniqu emploi depart independ authoris depart save case refer subparagraph paragraph contract award automat award procedur accord point articl price quot tender satisfi requir made public member committe sign written record open tender receiv identifi tender satisfi requir give ground tender reject complianc refer method submit tender refer articl articl committe evalu tender request particip articl financi regul request particip tender declar satisfi requir evalu rank evalu committe basi exclus select award criteria announc advanc committe appoint authoris offic respons give advisori opinion contract threshold refer articl evalu committe made person repres organis entiti institut concern hierarch link avoid conflict interest person subject oblig laid articl financi regul represent local unit refer articl separ entiti requir organis entiti hierarch link appli evalu committe compos member committe open tender request particip tender satisfi essenti requir set support document invit tender specif requir laid elimin evalu committe candid tender suppli addit materi clarifi support document submit connect exclus select criteria time limit case abnorm low tender refer articl regul evalu committe request relev inform composit tender articl result evalu articl financi regul written record evalu rank request particip tender declar satisfi requir drawn date sign member evalu committe futur refer written record address contract author subject contract framework contract name candid tender reject reason reject name candid tender examin reason select reason reject tender found abnorm low name candid contractor propos reason choic proport contract framework contract contractor intend subcontract parti contract author decis give address contract author subject contract framework contract name candid tender reject reason reject name candid tender examin reason select reason reject tender found abnorm low name candid contractor select reason choic refer select award criteria announc advanc proport contract framework contract contractor intend subcontract parti case negoti procedur circumst refer articl justifi reason contract author decid award contract articl contact contract author tender articl financi regul contact contract author tender contract award procedur place except condit set paragraph close date submiss tender respect addit document inform refer articl contract author instanc tender commun addit inform sole purpos clarifi natur contract inform commun date tender ask specif instanc discov error lack precis omiss type cleric defect text contract notic invit tender specif inform person concern date manner ident applic respect origin invit tender tender open clarif requir connect tender obviou cleric error tender correct contract author contact tender contact lead alter term tender case contact made quot note file quot drawn articl inform candid tender articl financi regul contract author inform candid tender decis reach award contract includ ground decis award contract competit tender recomm procedur contract author fifteen calendar dai date written request receiv commun inform provid articl financi regul section guarante control articl advanc guarante articl financi regul supplier contractor servic provid requir lodg guarante advanc amount period suffici activ guarante suppli bank authoris financi institut replac joint guarante parti guarante denomin euro effect make bank financi institut parti stand irrevoc collater secur call guarantor contractor oblig articl perform guarante articl financi regul subject articl perform guarante demand authoris offic accord usual commerci term suppli servic contract accord special specif work contract guarante mandatori eur work contract guarante total contract constitut deduct payment made replac amount withheld final payment order constitut guarante final accept servic suppli work guarante releas accord term contract save contract perform perform incorrectli complet late case proport guarante retain proport serious damag suffer articl guarante pre financ articl financi regul guarante requir return payment pre financ exceed eur guarante releas pre financ deduct interim payment payment balanc contractor accord term contract articl suspens event error irregular articl financi regul contract suspend articl financi regul order verifi presum substanti error irregular fraud occur confirm perform contract resum substanti error irregular infring provis contract regul result act omiss loss commun budget chapter provis applic contract award commun institut account articl identif level calcul threshold articl financi regul authoris offic deleg subdeleg institut assess threshold laid articl financi regul reach articl separ contract contract lot articl financi regul estim contract determin view evad requir laid regul contract split purpos subject servic work contract subdivid lot subject individu contract lot account evalu applic threshold lot equal exce threshold laid articl provis articl financi regul appli lot save estim eur case servic contract eur case work contract provid aggreg amount lot exce aggreg lot make contract question plan purchas standard suppli give rise simultan contract separ lot estim lot basi determin applic threshold articl arrang estim contract articl financi regul purpos calcul estim amount contract contract author includ contractor total estim remuner contract option basi calcul maximum amount authoris includ option claus servic contract account case insur servic premium payabl case bank financi servic fee commiss interest type remuner case design contract fee prize commiss payabl case servic contract total price suppli contract leas rental hire purchas product basi calcul estim case fix term contract term forti month case servic twelv month case suppli total contract durat ii term twelv month case suppli total includ estim residu case contract indefinit period case servic period exceed forti month monthli multipli forti case servic suppli contract award regularli renew time contract establish basi actual aggreg cost similar contract categori servic product award previou financi year twelv month adjust anticip quantiti twelv month initi contract estim aggreg cost success contract twelv month servic perform deliveri term contract greater twelv month case work contract account work estim total suppli need carri work made contractor contract author articl threshold pre inform notic articl financi regul threshold provid articl public pre inform notic eur suppli servic contract list annex ia direct eec eur work contract articl threshold applic procedur public procur direct articl financi regul threshold refer articl financi regul eur suppli servic contract list annex ia direct eec except research develop contract list categori annex eur servic contract list annex ib direct eec research develop servic contract list categori annex ia regul eur work contract time limit refer articl financi regul articl articl evid access contract articl financi regul specif requir tender state headquart domicil present support evid accept law titl vi grant chapter scope articl scope articl financi regul procedur award grant conclus agreement commiss bodi refer articl financi regul respect financ administr expenditur purpos make oper appropri deleg manag beneficiari financ agreement refer articl regul subject provis titl hand grant paid beneficiari pursuant agreement govern titl provis titl govern benefit deriv interest subsidi loan equiti hold except intern financi institut european bank reconstruct develop ebrd grant reimburs circumst contribut paid commun subscript bodi member govern provis titl articl action receiv grant articl financi regul action receiv grant mean articl financi regul identifi action split purpos evad financ rule laid regul articl bodi pursu aim gener european interest articl financi regul bodi pursu aim gener european interest european bodi involv educ train inform research studi european polici european standard bodi european network repres profit bodi activ member state candid countri promot principl polici consist object treati articl partnership articl financi regul specif grant agreement form part framework partnership agreement framework partnership agreement conclud beneficiari view establish long term cooper commiss framework agreement common object natur action plan basi part approv annual work programm procedur award specif grant complianc principl procedur rule titl gener right oblig parti specif agreement durat agreement exce year save except case justifi subject framework agreement authoris offic make undu framework agreement purpos effect contrari principl transpar equal treatment applic partnership framework agreement treat grant purpos award procedur subject ant advertis procedur refer articl specif grant base framework partnership agreement award accord procedur laid agreement complianc principl titl subject post public procedur laid articl specif agreement base framework agreement preced budget commit articl content grant agreement articl financi regul agreement lai subject beneficiari durat date entri forc termin ii start date durat action financi year fund maximum fund form maximum amount grant ii maximum rate fund elig cost action approv work programm save case flat rate amount refer articl detail descript action oper grant work programm approv financi year authoris offic gener term condit applic agreement type determin applic law court compet hear disput accept beneficiari audit commiss olaf court auditor post public rule refer articl accord regul ec european parliament council agreement lai arrang time limit suspens accord articl estim budget detail elig cost action approv work programm save case flat rate amount refer articl implement action involv procur principl refer articl procur rule beneficiari compli respons beneficiari term sound financi manag submiss activ financi report arrang time limit approv report payment commiss case refer articl framework agreement inform refer point ii paragraph articl specif agreement inform refer point paragraph point thereof grant agreement amend written addit agreement addit agreement purpos effect make agreement call question grant award decis contrari equal treatment applic chapter award principl articl profit rule articl financi regul grant purpos effect produc profit beneficiari profit defin surplu receipt cost action question request made final payment grant action subject subparagraph surplu balanc oper budget bodi receipt oper grant case action design specif strengthen financi capac beneficiari field extern action distribut member make beneficiari bodi grant action surplu revenu result activ lead person enrich consid profit provis paragraph appli studi research train scholarship paid natur person prize award contest case flat rate amount refer articl articl annual program articl financi regul annual work programm grant adopt commiss publish grant internet site commiss januari financi year work programm basic act object schedul call propos indic amount result expect substanti chang grant programm publish paragraph articl content call propos articl financi regul call propos object pursu elig select award criteria refer articl financi regul relev support document arrang commun financ arrang final date submiss propos start date action plan date close award procedur call propos publish internet site european institut medium includ offici journal european commun order provid maximum public potenti beneficiari articl except call propos articl financi regul grant award call propos case purpos humanitarian aid mean council regul aid crisi situat mean paragraph except duli substanti emerg bodi de jure de facto monopoli duli substanti commiss award decis bodi identifi basic act recipi grant crisi situat understood countri situat pose threat law order secur safeti individu threaten escal arm conflict destabilis countri harm safeguard common valu fundament interest independ integr european union secur european union peac keep intern secur promot intern cooper develop strengthen democraci rule law respect human right fundament freedom accord articl treati european union articl council regul ec articl post public articl financi regul grant award financi year scholarship paid natur person publish internet site commun institut half year closur budget year respect award case manag deleg bodi refer articl financi regul refer made address websit inform found publish directli internet site commun institut inform publish medium includ offici journal european commun publish agreement beneficiari accord point articl address beneficiari subject grant amount award save case flat rate amount refer articl rate fund cost action approv work programm oblig laid subparagraph waiv public inform threaten safeti beneficiari harm busi interest articl joint financ articl financi regul action financ jointli separ budget line number authoris offic articl retroact effect manag humanitarian aid crisi situat articl financi regul order ensur humanitarian aid oper oper crisi situat mean articl conduct effici expenditur incur beneficiari date submiss applic elig commun financ sole case expenditur relat constitut stock applic connect action grant award except properli substanti reason financ decis grant agreement explicitli provid set elig date earlier date submiss applic articl extern financ articl financi regul beneficiari suppli evid financ provid resourc form financi transfer parti kind save case flat rate amount refer articl authoris offic duli substanti except case accept financ kind case contribut exce cost born duli support account document cost gener accept market question contribut involv real estat refer articl exclud calcul amount financ chapter award procedur articl financ applic articl financi regul applic made form distribut authoris offic respons accord criteria laid basic act call propos applic show applic exist legal person financi oper capac complet propos action work programm subject articl purpos authoris offic request declar potenti beneficiari honour profit loss account balanc sheet financi year account close support document request call propos depend analysi manag risk conduct authoris offic respons respons attach applic budget action oper budget attach applic revenu expenditur balanc show cost elig financ commun budget save case flat rate amount refer articl action cost financ exce eur oper grant eur applic accompani extern audit report produc approv auditor report certifi account financi year give assess financi viabil applic mean articl provis subparagraph appli applic made beneficiari authoris offic budget year case agreement link commiss number beneficiari threshold appli beneficiari case partnership refer articl extern audit cover financi year produc framework agreement conclud authoris offic respons depend analysi manag risk waiv oblig public bodi secondari higher educ establish intern organis refer articl beneficiari accept joint liabil case agreement number beneficiari applic sourc amount fund receiv appli financi year action action routin activ articl proof applic elig articl financi regul applic declar honour situat list articl financi regul authoris offic respons depend analysi manag risk request evid refer articl applic bound suppli proof materi imposs recognis authoris offic respons articl financi administr penalti articl financi regul applic found guilti fals declar receiv financi penalti accord condit laid articl proport grant question beneficiari found fail meet contractu oblig receiv financi penalti accord condit applic beneficiari situat refer articl financi regul exclud commun grant contract accord condit laid articl articl select criteria articl financi regul select criteria publish call propos make assess applic financi oper capac complet propos action work programm applic stabl suffici sourc fund maintain activ period action carri year grant award particip fund applic profession compet qualif requir complet propos action work programm specif provid basic act financi oper capac verifi basi analysi support document refer articl verif financi capac appli natur person receipt scholarship public bodi intern organis refer articl case partnership refer articl verif perform framework agreement conclud articl award criteria articl financi regul award criteria publish call propos award criteria enabl grant award action maximis effect commun programm implement bodi work programm design attain result criteria defin ensur commun fund properli manag criteria appli enabl select plan action work programm commiss confid compli object prioriti guarante visibl commun financ award criteria defin subsequ carri evalu articl evalu applic award articl financi regul authoris offic respons appoint committe evalu propos save case commiss decis specif sector programm committe made person repres organis entiti commiss hierarch link avoid conflict interest person subject oblig laid articl financi regul represent local unit refer articl deleg bodi refer articl separ entiti requir organis entiti hierarch link appli expert assist committe decis authoris offic respons evalu committe applic provid addit proof clarifi support document establish financi oper capac time limit complet work member evalu committe sign record propos examin assess qualiti identifi receiv fund record rank propos examin record futur refer authoris offic respons decis give subject amount decis beneficiari titl action amount accept reason choic includ inconsist opinion evalu committe name applic reject reason reject provis paragraph appli beneficiari grant identifi basic act articl inform applic articl financi regul applic inform fifteen calendar dai award decis beneficiari chapter payment control articl support document request payment articl financi regul grant pre financ split payment subject consumpt total amount earlier pre financ statement beneficiari outlai produc support request payment extern audit account produc approv auditor demand authoris offic respons support payment basi analysi manag risk case grant action oper grant audit report attach request payment purpos certifi submit account sincer reliabl substanti adequ support document extern audit compulsori case grant action respect payment pre financ interim payment sum exce eur financi year agreement ii payment balanc exce eur case oper grant respect payment exce eur financi year case refer point audit respect pre financ payment depend analysi manag risk authoris offic respons waiv audit oblig case public bodi intern organis refer articl beneficiari grant connect humanitarian aid manag crisi situat save respect payment balanc case agreement link commiss number beneficiari threshold refer point subparagraph appli beneficiari articl flat rate financ articl financi regul addit case scholarship prize basic act authoris flat rate financ contribut eur scale unit cost order ensur complianc principl financ profit sound financi manag flat rate amount scale review year authoris offic respons amount approv commiss grant agreement authoris flat rate cover beneficiari overhead maximum total elig cost action save beneficiari receipt oper grant financ commun budget mission expens basi diem scale approv annual commiss ceil provid point subparagraph exceed reason decis commiss articl advanc guarante articl financi regul authoris offic respons requir beneficiari lodg guarante advanc order limit financi risk connect payment pre financ pre financ repres total amount grant payment made beneficiari lodg guarante subject assess accept authoris offic respons ngo oper field extern action guarante demand respect pre financ exceed eur repres total amount grant guarante valid period suffici long activ guarante provid approv bank financi institut establish member state guarante replac joint guarante parti joint guarante beneficiari action parti grant agreement guarante denomin euro effect make bank financi institut parti beneficiari stand irrevoc collater secur call guarantor grant beneficiari oblig guarante releas pre financ gradual clear interim payment payment balanc beneficiari accord condit laid grant agreement authoris offic respons waiv oblig laid paragraph public sector bodi intern organis refer articl authoris offic respons exempt oblig beneficiari conclud framework partnership agreement articl articl suspens reduct grant articl financi regul authoris offic respons suspend payment depend stage reach procedur reduc grant demand reimburs pro rata beneficiari beneficiari agre action work programm carri carri properli full time amount exceed financ ceil set agreement paid agre action work programm carri lower cost initi forecast budget action oper budget reveal surplu post payment suspend presum infring claus agreement purpos suspens give time check presum infring fact occur rectifi chapter implement articl implement contract articl financi regul implement assist action requir award procur contract beneficiari grant award contract tender offer monei tender offer price qualiti ratio complianc principl transpar equal treatment potenti contractor care avoid conflict interest purpos paragraph authoris offic respons requir beneficiari abid special rule determin due respect contract concern rel size commun contribut relat total cost action manag risk case rule includ grant agreement titl vii present account account chapter present account articl report budgetari financi manag year articl financi regul report budgetari financi manag year give accur descript achiev object year accord principl sound financi manag financi situat event signific influenc activ year articl except account principl articl financi regul specif case account offic except made content account principl defin articl except duli substanti report annex financi statement refer articl articl concern principl articl financi regul concern principl mean purpos prepar financi statement institut bodi refer articl financi regul deem establish indefinit durat object indic institut bodi refer articl financi regul ceas activ account offic present inform annex indic reason account offic appli account rule view determin liquid institut bodi concern articl principl prudenc articl financi regul principl prudenc mean asset incom overst liabil charg underst principl prudenc creation hidden reserv undu provis articl principl consist account method articl financi regul principl consist account method mean structur compon financi statement account method valuat rule chang year commiss account offic depart principl consist account method except circumst event signific chang natur entiti oper chang made sake present account oper articl principl compar inform articl financi regul principl compar inform mean item financi statement show amount item previou year pursuant paragraph present classif compon financi statement chang amount previou year made compar reclassifi imposs reclassifi item explain annex refer articl articl materi principl articl financi regul materi principl mean oper signific inform sought account financi statement materi assess refer natur transact amount transact aggreg transact ident natur amount larg amount neglig aggreg make clariti financi statement articl net principl articl financi regul net principl mean receiv debt offset charg incom save charg incom deriv transact similar transact hedg oper provid individu materi articl principl realiti appear articl financi regul principl realiti appear mean account event record financi statement present refer econom natur articl accrual base account principl articl financi regul accrual base account principl mean transact event enter account occur amount paid recov book financi year relat account method provid articl financi regul oblig event entri transact account articl valuat asset liabil articl financi regul asset liabil valu purchas price product cost financi fix asset format expens written depreci addit write appli asset decreas increas liabil cover provis account rule method refer articl financi regul lai item valu purchas price articl provis articl financi regul provis made condit satisfi current oblig exist result past event resourc repres econom benefit extinguish oblig amount oblig reliabl estim articl structur balanc sheet articl financi regul balanc sheet made item classifi titl titl asset item classifi increas degre liquid liabil item increas degre callabl articl present balanc sheet articl financi regul present balanc sheet account offic head asset format expens intang fix asset tangibl fix asset financi fix asset debtor due year stock debtor due year cash cash equival prepay accru incom liabil capit made econom result year result brought froward earlier year and reserv provis creditor due year creditor due year accrual defer incom articl econom outturn account articl financi regul econom outturn account show incom charg year classifi natur articl present econom outturn account articl financi regul present econom outturn account account offic appli minimum layout oper incom oper charg oper result financi result result ordinari activ except result result year articl cash flow tabl articl financi regul cash flow tabl show treasuri movement treasuri made cash hand bank account deposit payabl demand dispos asset quickli convert cash stabl articl cash flow classif articl financi regul cash flow tabl show treasuri movement broken oper flow invest flow financi flow oper cash flow show treasuri movement result ordinari activ invest cash flow show treasuri movement result acquisit sale fix asset financi cash flow show treasuri movement result borrow lend financi sourc articl annex financi statement articl financi regul annex refer articl financi regul form integr part financi statement inform account principl rule method explanatori note suppli addit inform contain bodi financi statement accur pictur balanc sheet commit show entitl oblig includ balanc sheet materi impact asset liabil financi situat result entiti concern articl explanatori note articl financi regul explanatori note present cross refer item financi statement relat order present articl budgetari outturn account articl financi regul budgetari outturn account inform revenu compris revenu estim budget ii revenu outturn iii entitl establish inform show total commit payment appropri inform show made total commit payment appropri inform show commit outstand carri previou year made year inform revenu statement attach show member state breakdown amount resourc recov end financi year cover recoveri order articl annex budgetari outturn account articl financi regul annex budgetari outturn account refer articl financi regul inform budget principl type appropri structur budget inform commit outstand inform requir proper understand budget outturn chapter chapter financi regul account section organis account articl organis account articl financi regul account offic institut bodi refer articl financi regul draw updat document describ organis account account procedur institut draw financi statement made inform account budget revenu expenditur record computeris system refer articl econom natur oper current revenu expenditur capit articl computeris system articl financi regul account integr computeris system account computeris system subsystem system subsystem full descript defin content data field system treat individu oper state system guarante exist complet audit trail oper chang made computeris system subsystem time identifi natur chang person made descript computeris account system subsystem link system central account system transfer data reconcili balanc access computeris system subsystem confin person includ list authoris user updat institut section account ledger articl account ledger articl financi regul institut bodi refer articl financi regul journal gener ledger inventori account ledger consist electron document identifi account offic offer full guarante evid entri journal transfer gener ledger itemis chart account refer articl journal gener ledger split special journal special ledger meet requir entri record special journal special ledger centralis month journal gener ledger articl trial balanc articl financi regul institut bodi refer articl financi regul establish trial balanc cover account gener account includ account clear year case account number descript total debit total credit balanc articl inventori articl financi regul inventori statement asset liabil commit kind indic item quantiti inventori date data inventori organis justifi content account includ trial balanc inventori fix asset provis articl appli section chart account articl chart account articl financi regul chart account adopt commiss account offic chart account divid account class class subdivid group subgroup requir chart account class balanc sheet account class account capit provis creditor due year ii class account format expens fix asset debtor due year iii class stock account iv class account debtor creditor due year class financi account revenu expenditur account class charg account ii class incom account special account class special account balanc sheet transact class balanc sheet transact content account class oper laid chart account section registr articl entri account articl financi regul entri made doubl entri method movement variat record account repres entri establish equival amount debit amount credit account affect entri euro counterpart transact denomin currenc euro calcul enter account transact foreign currenc account revalu revalu time account close revalu base rate laid accord articl rate convers euro currenc draw balanc sheet decemb year work dai year articl account record articl financi regul account record origin content book refer data item refer relev support document articl support document articl financi regul entri base date number support document produc paper medium guarante reliabl safeguard content period laid articl oper type carri place dai summaris singl support document articl record journal articl financi regul account oper record journal method mutual exclus dai dai oper oper form monthli summari total amount involv oper provid document allow verif individu oper dai dai articl valid entri articl financi regul entri journal inventori ledger made final mean valid procedur prohibit chang delet entri closur procedur design freez chronolog record guarante inviol implement latest final financi statement present section reconcili verif articl reconcili account articl financi regul balanc account trial balanc reconcil period annual closur data manag system authoris offic manag asset liabil daili input account system period account close account offic check data inventori ledger refer articl correspond actual situat cash bank reconcili statement account financi institut cash cash offic reconcili data cash book fix asset account review accord articl interinstitut liaison account reconcil clear monthli suspens account review annual account offic clear section budget account articl content keep budget account articl financi regul budget account show subdivis budget case expenditur appropri authoris initi budget appropri enter amend budget appropri carri appropri collect assign revenu transfer appropri total appropri ii commit payment respect financi year case revenu estim enter initi budget estim enter amend budget assign revenu total amount estim determin ii entitl establish amount recov respect financi year question commit paid revenu recov carri forward previou financi year commit appropri payment appropri refer point subparagraph enter shown separ global provision commit relat eaggf guarante section payment record budget account commit present respect total eaggf guarante section appropri budget account show separ appropri carri appropri year clearanc outstand commit revenu side amount recov previou financi year shown separ budget account organis develop cost account system budget account comput system book file card chapter chapter financi regul properti inventori articl properti inventori articl financi regul system properti inventori establish authoris offic technic assist account offic inventori system suppli inform requir keep account safeguard asset articl safeguard properti articl financi regul institut adopt provis safeguard properti includ respect balanc sheet decid administr depart respons inventori system articl entri item inventori articl financi regul item acquir purchas price product cost eur period greater year consum enter inventori record fix asset account articl content inventori item articl financi regul inventori descript item locat date acquisit unit cost articl inventori check articl financi regul inventori check carri institut perform ensur item physic exist match relev entri inventori check carri annual verif programm save tangibl intang fix asset check year basi articl resal properti articl financi regul member offici servant staff institut bodi refer articl financi regul acquir item resold institut bodi save item resold public tender procedur articl procedur sale fix asset articl financi regul sale fix asset advertis local fashion unit purchas eur period public announc conclus sale contract fourteen calendar dai sale subject notic sale publish offici journal european commun unit purchas eur advertis member state press period date public notic offici journal european commun conclus sale contract month institut forgo advertis cost advertis exce expect return oper institut endeavour obtain price sale fix asset articl procedur dispos fix asset articl financi regul statement record drawn authoris offic properti inventori sold free charg scrap hire miss account loss theft reason statement record item replac expens offici servant commun person immov properti major instal made free charg contract drawn case notifi annual report european parliament council preliminari draft budget present part special provis titl titl ii financi regul structur fund articl repay payment account articl financi regul accord regul structur fund cohes fund repay full part payment account respect oper effect reduc contribut fund oper concern amount repaid constitut assign revenu accord point articl financi regul titl ii titl iii financi regul research articl type oper articl financi regul research technolog develop appropri carri direct action indirect action framework programm research refer articl ec treati action refer articl treati particip programm competit activ conduct joint research centr jrc direct action carri establish jrc principl financ budget consist research programm exploratori research activ scientif technic support activ institut natur indirect action consist programm carri contract conclud parti jrc particip activ basi parti ensur nation research polici commun research polici mutual consist commiss initi accord articl ec treati charg exclus administr expenditur budget addit specif programm refer articl ec treati commun adopt supplementari programm member state part accord articl ec treati programm undertaken member state includ particip structur creat execut programm accord articl ec treati cooper countri intern organis accord articl ec treati joint undertak accord articl ec treati activ competit natur conduct jrc consist scientif technic support activ research technolog develop framework programm principl financ budget servic parti articl rule applic jrc articl financi regul estim amount receiv refer articl financi regul account offic registr activ conduct jrc parti involv procur procur procedur compli principl transpar equal treatment titl iii titl iv financi regul extern action chapter gener provis articl action financ articl financi regul appropri action refer titl iv chapter part financi regul financ procur contract grant includ interest rate subsidi special loan loan guarante financi assist budgetari support specif form budgetari aid chapter implement action articl financ agreement centralis manag articl financi regul financ agreement conclud action subject decentralis manag authoris offic respons ensur mean document spot check manag system set beneficiari countri manag commun fund compli articl financi regul financ agreement conclud context decentralis manag explicitli full part depend degre decentralis agre lai provis ensur complianc criteria laid articl financi regul state minimum criteria laid articl financi regul ceas met commiss suspend implement agreement defin adversari clearanc account procedur provid articl financi regul identifi liabil countri set financi correct mechan refer articl financi regul articl recoveri mean offset articl special loan articl financi regul loan contract drawn commiss act commun borrow respect invest project financ special loan articl bank account articl financi regul payment currenc recipi state account denomin euro open financi institut recipi state commiss common agreement recipi titl account make identifi fund question account refer paragraph endow meet actual cash requir transfer made euro convert currenc recipi state payment fall due accord articl chapter procur articl rent build articl financi regul build contract financ oper appropri extern action relat rent build construct time leas sign contract publish laid articl articl definit articl financi regul servic contract compris studi technic assist contract studi contract servic contract conclud supplier contract author includ studi identif prepar project feasibl studi econom market studi technic studi audit technic assist contract supplier call plai advisori role manag supervis project provid consult contract countri qualifi manag staff depart entiti public sector particip contract perform directli depart entiti direct labour articl special provis relat threshold arrang award extern contract articl financi regul articl except definit articl articl articl articl articl articl appli procur contract conclud behalf contract author refer point articl financi regul implement procur provis chapter decid commiss event failur compli procedur refer paragraph expenditur oper question elig commun financ contract award food aid cover specif arrang commiss regul ec chapter appli contract author refer point articl financi regul check refer articl commiss authoris procur procedur decentralis manag articl procur contract author refer articl financi regul articl financi regul provis chapter appli procur contract author refer point articl financi regul provis chapter appli action regul ec specif procur procedur case refer paragraph decid commiss accord principl refer articl event failur compli procedur refer paragraph expenditur oper question elig commun financ articl advertis discrimin articl financi regul commiss implement measur guarante wide particip equal term competit tender award contract financ commun end care ensur adequ advanc public reason time pre inform notic contract notic award notic elimin discriminatori practic technic specif liabl hamper wide particip equal term natur legal person refer articl financi regul articl advertis articl financi regul pre inform notic intern call tender offic offici public european commun earli event march year suppli servic contract quickli decis authoris programm work contract purpos chapter contract notic publish offici journal european commun internet intern call tender offici gazett recipi state equival public local invit tender contract notic publish local ident publish offici journal european commun internet publish simultan commiss respons public offici journal european commun internet notic publish local beneficiari award notic contract sign articl threshold procedur award servic contract articl financi regul threshold procedur refer articl financi regul servic contract contract eur intern restrict invit tender mean point articl point articl contract eur competit negoti procedur mean paragraph provid exist framework contract imposs unsuccess contract eur award basi singl tender intern restrict procedur refer point paragraph contract notic state number candid invit submit tender servic contract number tender rang number candid allow submit tender suffici ensur genuin competit list select candid publish commiss internet site negoti procedur refer point paragraph contract author draw list supplier choic procedur involv limit competit tender public notic competit negoti procedur cover articl tender open evalu select board technic administr expertis member select board sign declar imparti contract author receiv valid tender procedur cancel start bid packag outer envelop separ seal envelop bear word envelop technic bid word envelop financi bid outer envelop bear address tender document submiss tender refer call tender tender respond number lot tender submit phrase quot open tender open session quot languag tender document interview envisag tender document select board interview princip member team expert propos technic accept bid establish written provision conclus definit conclud evalu technic bid case expert interview select board prefer collect form team interv close comparison made interview conduct accord standard model agre advanc select board appli expert team call interview date time interview commun tender ten calendar dai advanc case forc majeur prevent tender attend interview date time tender contract award criteria serv identifi tender offer monei tender offer monei select weight distribut technic qualiti price purpos score award technic bid multipli score award price bid multipli articl negoti procedur servic contract articl financi regul servic contract contract author negoti procedur singl tender commiss agreement contract author case reason extrem urgenc brought event contract author foreseen attribut time limit procedur refer point articl financi regul servic entrust public sector bodi profit institut associ relat activ institut natur design provid assist peopl social field servic extens servic start subject condit laid paragraph tender procedur unsuccess qualit financi worthwhil tender receiv case cancel tender procedur contract author negoti tender choic part invit tender provid origin term contract substanti alter contract concern contest rule appli award success candid success candid case success candid invit particip negoti technic reason reason connect protect exclus right contract award servic provid purpos point subparagraph oper carri crisi situat refer articl consid satisfi test extrem urgenc authoris offic deleg concert authoris offic deleg concern establish situat extrem urgenc exist review decis regularli regard principl sound financi manag servic extens servic start refer point paragraph addit servic cover princip contract result unforeseen circumst perform contract provid addit servic technic econom separ princip contract inconveni contract author aggreg amount addit servic exce princip contract addit servic consist repetit similar servic entrust contractor provid servic contract provid contract notic publish suppli servic possibl negoti procedur servic project estim cost contract notic publish servic singl extens contract durat equal durat initi contract articl threshold procedur award suppli contract articl financi regul threshold procedur refer articl financi regul suppli contract contract eur intern open invit tender mean point articl point articl contract eur eur local open invit tender mean point articl point articl contract eur competit negoti procedur mean paragraph contract eur award basi singl tender negoti procedur refer point paragraph contract author draw list supplier choic procedur involv limit competit tender public notic competit negoti procedur cover articl tender open evalu select board technic administr expertis member select board sign declar imparti contract author receiv valid tender procedur cancel start technic financi bid singl seal envelop packag outer envelop envelop bear address tender document submiss tender refer call tender tender respond number lot tender submit phrase quot open tender open session quot languag tender document place time set tender document tender open public evalu committe public tender open session name tender price quot provis tender guarante formal contract author consid announc case suppli contract involv sale servic sole award criterion price propos sale servic train signific tender offer monei chosen due account technic qualiti servic offer price quot articl negoti procedur suppli contract articl financi regul suppli contract award negoti procedur singl tender commiss agreement contract author case reason extrem urgenc brought event contract author foreseen attribut time limit procedur refer point articl financi regul warrant natur characterist suppli perform contract exclus reserv holder patent licenc patent addit deliveri origin supplier intend partial replac normal suppli instal extens exist suppli instal chang supplier oblig contract author acquir equip technic characterist result incompat disproportion technic difficulti oper mainten tender procedur unsuccess qualit financi worthwhil tender receiv case cancel tender procedur contract author negoti tender choic part invit tender provid origin term contract substanti alter purpos point paragraph oper carri crisi situat refer articl consid satisfi test extrem urgenc authoris offic deleg concert authoris offic deleg concern establish situat extrem urgenc exist review decis regularli regard principl sound financi manag articl threshold procedur award work contract articl financi regul threshold procedur refer articl financi regul work contract contract eur principl intern open invit tender mean point articl point articl ii exception view characterist work agreement commiss intern restrict invit tender mean point articl point articl contract eur eur local open invit tender mean point articl point articl contract eur competit negoti procedur mean paragraph contract eur award basi singl tender negoti procedur refer point paragraph contract author draw list contractor choic procedur involv limit competit tender public notic competit negoti procedur cover articl tender open evalu select board technic administr expertis member select board sign declar imparti contract author receiv valid tender procedur cancel start select criteria cover capac tender carri similar contract refer work carri recent year select made inadmiss tender elimin award criterion price technic financi bid singl seal envelop packag outer envelop envelop bear address tender document submiss tender refer call tender tender respond number lot tender submit phrase quot open tender open session quot languag tender document place time set tender document tender open public evalu committe public tender open session name tender price quot provis tender guarante formal contract author think announc articl negoti procedur work contract articl financi regul work contract award negoti procedur singl tender commiss agreement contract author case reason extrem urgenc brought event contract author foreseen attribut time limit procedur refer point articl financi regul addit work includ initi contract conclud unforeseen circumst carri work subject condit laid paragraph tender procedur unsuccess qualit financi worthwhil tender receiv case cancel tender procedur contract author negoti tender choic part invit tender provid origin term contract substanti alter purpos point subparagraph oper carri crisi situat refer articl consid satisfi test extrem urgenc authoris offic deleg concert authoris offic deleg concern establish situat extrem urgenc exist review decis regularli regard principl sound financi manag addit work refer point paragraph award contractor carri work work technic econom separ main contract inconveni contract author work separ perform origin contract strictli complet aggreg contract award addit work exce princip contract articl negoti procedur build contract articl financi regul build contract refer articl award negoti procedur local market prospect commiss agreement contract author articl choic procur procedur mix contract articl financi regul case contract involv suppli servic suppli good execut work contract author commiss agreement contract author determin threshold procedur applic refer predomin aspect assess basi rel oper signific compon contract articl tender document articl financi regul tender document refer articl drawn basi intern practic accord provis chapter advertis contact contract author tender servic contract tender file document instruct tender includ type contract ii award criteria weight iii possibl interview timet iv variant permit proport contract authoris vi maximum budget contract vii currenc tender shortlist candid select mention ban associ gener condit servic contract specif condit amplifi supplement derog gener condit term refer indic plan timet project date plan princip expert price schedul complet tender tender form contract form bank similar guarante form payment pre financ suppli contract tender file document instruct tender includ select award criteria ii variant authoris iii currenc tender gener condit suppli contract specif condit amplifi supplement derog gener condit technic annex plan technic specif plan timet perform contract price schedul complet tender tender form contract form bank similar guarante form tender ii payment advanc iii proper perform work contract tender file document instruct tender includ select award criteria ii variant authoris iii currenc tender gener condit work contract specif condit amplifi supplement derog gener condit technic annex plan technic specif plan timet perform contract price schedul complet tender breakdown price tender form contract form bank similar guarante form tender ii payment advanc iii proper perform event contradict specif condit refer point paragraph point paragraph point paragraph overrid gener condit articl guarante articl financi regul derog articl advanc guarante denomin euro currenc contract cover contract author demand tender guarante mean chapter repres contract suppli work contract compli provis articl releas contract award retain tender submit final date submiss subsequ withdrawn guarante requir return payment pre financ exceed eur releas pre financ deduct interim payment payment balanc made contractor accord term contract perform guarante provid tender sign contract suppli work amount set tender file total contract remain valid final accept suppli work contract properli perform entir guarante retain articl time limit procedur articl financi regul tender reach contract author address date time shown invit tender time limit receipt tender request particip laid contract author long interest parti reason period prepar submit tender servic contract minimum time date dispatch letter invit tender final date receipt tender fifti dai urgent case prior authoris commiss time limit authoris tender put question write twenti dai close date receipt tender contract author provid answer question eleven dai close date submiss tender intern restrict procedur time limit receipt tender thirti dai date contract notic publish period date letter invit final date receipt tender fifti dai except case prior authoris commiss time limit authoris intern open procedur time limit receipt tender run date contract notic dai work contract dai suppli contract except case prior authoris commiss time limit authoris local open procedur time limit receipt tender run date contract notic publish dai work contract dai suppli contract except case prior authoris commiss time limit authoris competit negoti procedur refer point articl point articl point articl candid allow thirti dai date dispatch letter invit tender submit tender servic contract period valid tender nineti calendar dai final date submiss tender except case period valid expir contract author tender extend period specif number dai forti calendar dai tender tender select maintain valid tender sixti calendar dai date notif award contract suppli contract period valid tender nineti calendar dai final date submiss tender except case period valid expir contract author tender extend period specif number dai forti calendar dai tender tender select maintain valid tender sixti calendar dai date notif award contract work contract period valid tender nineti calendar dai final date submiss tender except case period valid expir contract author tender extend period specif number dai forti calendar dai tender tender select maintain valid tender sixti calendar dai date notif award contract time limit paragraph express calendar dai articl evalu committe articl financi regul request particip tender declar satisfi requir evalu rank evalu committe basi exclus select award criteria announc advanc committe odd number member technic administr expertis assess tender commiss contract author systemat inform invit observ open assess tender receiv copi contract author send commiss agreement result evalu tender propos award contract receiv agreement sign contract send commiss tender essenti item demand tender document correspond specif requir laid elimin case abnorm low tender refer articl committe clarif composit tender chapter grant articl financ full articl financi regul derog financ requir connect grant refer articl financi regul financ action full authoris case save prohibit basic act humanitarian aid includ assist refuge uproot person rehabilit mine dispos aid crisi situat mean articl action protect health fundament right peopl action result implement financ agreement countri action intern organis mean articl ground provid award decis relat action question case derog financ requir provid paragraph authoris offic posit show financ full essenti carri action question chapter imprest account inventori articl creation imprest account articl financi regul payment categori expenditur imprest account set local unit commun accord articl financi regul local unit instanc commun deleg offic branch offic countri decis set imprest account lai oper term accord articl basi specif local unit articl person empow administ account articl financi regul institut lai condit accord staff design empow administ account local unit refer articl authoris commun name specimen signatur local financi institut articl inventori advertis sale articl financi regul case deleg perman inventori movabl properti belong commun local regularli central depart accord rule adopt institut movabl properti transit deleg enter provision list record perman inventori advertis arrang sale deleg movabl properti accord local usag titl iv titl financi regul european offic articl scope articl financi regul offic refer articl financi regul offic offici public european anti fraud offic european commun personnel select offic offic administr payment individu entitl offic infrastructur logist brussel offic infrastructur logist luxembourg institut set addit offic provid justifi cost benefit studi guarante visibl commun action articl specif rule offic offici public articl financi regul regard offic offici public institut retain power authoris expenditur charg appropri public work entrust bodi offic net proce sale public assign revenu institut author public accord articl financi regul articl deleg task account offic articl financi regul commiss account offic act propos manag committe offic question deleg member staff offic task relat collect revenu payment expenditur effect directli offic question articl treasuri bank account articl financi regul meet cash requir interinstitut offic bank account post offic giro account open commiss act propos manag committe account replenish regularli payment made commiss receipt call fund offic question payment exce total amount appropri enter purpos commiss budget current year final cash posit year reconcil adjust offic question commiss end financi year articl implement rule articl financi regul implement rule laid manag committe offic accord articl financi regul compli regul titl titl vi financi regul administr appropri articl scope articl financi regul administr appropri cover titl defin articl articl build articl financi regul conclud contract refer articl financi regul institut submit commun budgetari author present relev inform oper plan cost budget current financi year futur year justif principl sound financi manag impact financi perspect institut concern time inform budgetari author schedul build project articl rent guarante articl financi regul rent guarante provid commiss form bank guarante deposit block bank account commiss lessor denomin euro save duli substanti case articl advanc staff member institut articl financi regul advanc paid accord condit laid staff regul staff member institut part transit final provis titl transit provis articl transfer research appropri articl financi regul direct indirect action field research refer articl procedur transfer appropri financi year govern paragraph articl financi regul decemb articl liquid guarante account credit balanc guarante account gener account account offic assist account offic credit special allow grant pursuant articl financi regul decemb paid person concern entitl decis institut grant discharg respect financi year accord opinion account offic person concern credit balanc guarante account gener account imprest administr credit special allow grant pursuant articl financi regul decemb paid person concern entitl agreement verif account offic authoris offic concern guarante account credit interest annual averag monthli rate appli european central bank princip refinanc oper euro publish seri offici journal european commun date liquid articl convers euro commit estim amount receiv januari articl financi regul budget commit estim amount receiv refer articl financi regul made januari currenc euro calcul euro june rate refer articl applic januari articl decentralis manag pre access aid articl financi regul connect pre access aid refer council regul eec council regul ec rule prior check laid articl affect decentralis manag oper candid countri question titl ii final provis articl bodi refer articl financi regul articl financi regul bodi receiv grant charg commun budget includ list drawn commiss attach preliminari draft budget financi year subject oblig refer articl point articl articl financi regul articl updat threshold amount threshold amount laid articl updat year line movement consum price index commun threshold refer point articl point articl respect procur contract adjust year pursuant point articl direct eec point articl direct eec point articl direct eec commiss establish amount threshold accord timet criteria set paragraph inform institut amount threshold publish offici journal european commun articl repeal regul euratom ecsc ec repeal refer repeal regul constru refer regul articl entri forc regul enter forc januari regul bind entireti directli applic member state brussel decemb commiss michael schreyer member commiss oj oj oj oj oj oj oj oj oj sec oj oj entscheidung beschluss oj oj oj oj oj oj oj oj oj oj