council regul ec euratom june financi regul applic gener budget european commun content gt tabl gt council european union regard treati establish european commun articl thereof regard treati establish european atom energi commun articl thereof regard propos commiss regard opinion european parliament regard opinion court auditor regard opinion econom social committe time chang consider financi regul decemb applic gener budget european commun adopt result financi perspect form framework develop budget develop institut structur seri enlarg financi regul substanti amend time order account requir simplif legisl administr matter tighten manag commun financ financi regul decemb recast interest clariti regul confin state broad principl basic rule govern budgetari sector cover treati implement provis move regul rule implement regul order produc hierarchi rule make financi regul easier read commiss authoris adopt implement rule establish implement budget respect fundament principl budgetari law uniti univers specif annual principl budget accuraci equilibrium unit account sound financi manag transpar regul reassert principl except strict minimum subject strict condit principl uniti regul appli oper expenditur implement european union treati provis common foreign secur polici polic judici cooper crimin matter charg budget principl uniti budget accuraci mean commun revenu expenditur union charg budget enter budget principl univers practic repay payment account reus discontinu case replac assign revenu wai reconstitut decommit appropri amend affect special rule applic structur fund principl specif institut degre manag flexibl transfer appropri regul integr present alloc financi administr resourc purpos procedur transfer appropri harmonis institut transfer staff oper appropri matter institut transfer appropri oper expenditur commiss make transfer chapter titl total limit appropri financi year line transfer made budgetari author allow constitut reserv case basic act appropri adequ principl annual distinct differenti appropri differenti appropri retain decis carryov commit payment appropri institut addit period confin exclus case absolut eaggf payment principl equilibrium constitut basic budgetari rule connect emphasis recours loan compat system commun resourc principl equilibrium hinder borrow lend oper guarante gener budget union accord articl paragraph ec treati articl paragraph euratom treati unit account budget drawn purpos implement present account determin principl sound financi manag defin refer principl economi effici effect complianc principl check mean perform indic establish activ measur result assess institut carri ant post evalu accord guidelin determin commiss final principl transpar inform implement budget account improv strict deadlin set public budget prejudic provision public commiss declar definit adopt presid european parliament public offici journal european commun possibl neg reserv retain establish present budget current provis harmonis simplifi elimin distinct practic impact supplementari budget amend budget commiss section budget present appropri resourc purpos activ base budget view enhanc transpar manag budget refer object sound financi manag effici effect institut enjoi measur flexibl manag statutori post relat authoris budget emphasi manag result mean freedom continu restrict dual limit budget appropri financi year total number post alloc addit latitud grade post implement budget clarif method implement budget centralis basi commiss share basi member state decentralis basi countri receiv extern aid jointli intern organis centralis manag perform directli commiss depart indirectli deleg bodi govern commun law nation public law implement method guarante procedur protect commun fund compli entiti respons part implement confirm final respons budgetari implement li commiss accord articl treati commiss respons implement budget deleg task public author involv discretionari power regul restat principl scope task deleg stipul privat sector bodi public servic mission specif condit undertak budgetari implement measur provid specialist technic administr servic perform preparatori ancillari task sake complianc principl transpar sound financi manag public sector bodi bodi public servic mission implement task deleg behalf commiss transpar procur procedur effect intern control system present account separ activ extern audit accord articl treati regul defin power respons authoris offic account offic intern auditor authoris offic made fulli respons revenu expenditur oper execut author held account action includ disciplinari proceed empower strengthen remov centralis prior control end advanc approv revenu expenditur oper financi control check account offic payment constitut valid discharg account offic continu respons proper execut payment collect revenu recoveri receiv manag treasuri account respons draw institut financi statement intern auditor perform duti accord intern audit standard role verifi proper function manag control system put place authoris offic intern auditor actor involv financi oper role exercis control oper ahead decis authoris offic authoris offic assum full respons decis liabil authoris offic account offic imprest administr offici staff subject staff regul offici european commun condit employ servant european commun applic exist disciplinari financi compens measur hand specif provis identifi case misconduct account offic imprest administr special natur duti retain longer special allow insur liabil authoris offic clarifi case involv fraud order provid appoint author expertis institut set specialis financi irregular panel determin irregular occur make offici servant liabl disciplinari action payment compens detect problem system report authoris offic intern auditor case fraud regul refer provis forc protect european commun financi interest fight corrupt involv offici european commun offici member state european union concept budgetari legal commit expenditur condit appli defin order restrict volum dormant commit period individu legal commit made basi budget commit limit decommit provis provid individu commit rise payment year period regul defin typolog payment made authoris offic payment made princip function effect action result flow vagu concept advanc payment account remov payment made form pre financ interim payment payment final balanc entir amount paid instal regul stipul oper valid authoris payment complet time limit set implement rule event failur respect time limit creditor entitl default interest charg budget contract award institut commun account provis made rule contain direct european parliament council coordin procedur award public work servic suppli contract appli rule applic contract award behalf parti consist principl posit direct order prevent irregular combat fraud corrupt promot sound effici manag candid tender guilti act conflict interest exclud award contract sake transpar candid tender inform manner award contract final part process empower authoris offic prior check current advisori committe procur contract dispens grant framework award monitor commun grant involv specif provis implement principl transpar equal treatment financ prohibit retrospect award control put place order avoid cumul grant award financ action oper expenditur year similar manner rule award public contract ground exclud parti award grant laid order give institut mean combat fraud corrupt ensur right oblig institut beneficiari clear observ grant award subject written agreement account present account stipul account compris gener account budget account ad gener account base system accrual account budget account intend draw budget outturn account report implement budget principl gener account base financi statement present defin refer internation accept account principl direct european parliament council annual account type compani relev context public servic provis suppli inform implement budget adapt extend inform appropri carri made reus commun law bodi improv arrang provid monthli figur report implement time year budgetari author account method emploi institut harmonis field commiss account offic initi computeris financi manag system restrict court auditor right access support document extern audit discharg commiss fulli respons implement budget import manag share member state involv cooper audit procedur court auditor discharg budgetari author order provid optimum condit present account discharg procedur timet lead discharg amend commiss submit european parliament request inform requir smooth applic discharg procedur financi year question accord articl ec treati special provis laid commun polici provis compli basic principl regul make provis possibl advanc commit eaggf administr appropri novemb preced financi year question structur fund provis repay payment account make appropri contain commiss declar annex council regul ec june lai gener provis structur fund amend regul ec retain research present budget harmonis provis activ base budget whilst preserv flexibl manag joint research centr jrc enjoi extern action decentralis manag extern aid authoris provid commiss guarante sound financi manag beneficiari state account commiss fund paid financ agreement contract sign beneficiari state nation commun intern public sector bodi natur legal person govern privat law includ gener procur principl laid titl part titl iv part regul extern action special titl includ gener provis manag european offic separ titl special rule applic administr appropri provis made enabl branch budgetari author issu opinion good time build project signific financi implic budget chang timet consolid institut account defer financi year order time put place essenti intern procedur involv suitabl framework tailor specif manag provid financi rule appli bodi set commun legal person receiv subsidi gener budget european commun time impair organ autonomi requir bodi perform task substanc rule govern matter discharg account harmonis commiss intern auditor exercis power bodi commiss depart financi rule intern bodi adapt compat financi regul commiss empow draw model financi regul commun bodi depart commiss agreement adopt regul part common provis titl scope articl regul lai rule establish implement gener budget european commun hereinaft quot budget quot purpos regul econom social committe committe region ombudsman european data protect supervisor treat commun institut articl provis implement revenu expenditur budget contain legisl act compli budgetari principl set titl ii titl ii budgetari principl articl budget establish implement complianc principl uniti budgetari accuraci annual equilibrium unit account univers specif sound financi manag transpar set regul chapter principl uniti budget accuraci articl budget instrument financi year forecast authoris revenu expenditur consid european commun european atom energi commun revenu expenditur commun compris revenu expenditur european commun includ administr expenditur occas institut provis treati european union relat common foreign secur polici polic judici cooper crimin matter oper expenditur occas implement provis charg budget expenditur revenu european atom energi commun budget record guarante borrow lend oper enter commun payment guarante fund extern action articl subject articl revenu collect expenditur effect book line budget expenditur commit authoris excess authoris appropri appropri enter budget item expenditur consid subject articl interest yield fund properti european commun enter budget miscellan revenu chapter principl annual articl appropri enter budget authoris financi year run januari decemb articl budget differenti appropri consist commit appropri payment appropri differenti appropri commit appropri cover total cost legal commit enter current financi year subject articl payment appropri cover payment made honour legal commit enter current financi year earlier financi year paragraph prejudic special provis titl iv vi part prevent appropri commit global budgetari commit made annual instal articl revenu financi year enter account financi year basi amount collect financi year resourc month januari financi year paid advanc pursuant council regul implement decis system commun resourc entri respect ad tax resourc addit gnp base resourc financi contribut adjust accord regul refer paragraph appropri authoris financi year sole cover expenditur commit paid financi year cover amount due commit earlier financi year commit enter account basi legal commit enter decemb subject global commit refer articl financ agreement refer articl enter account basi budget commit decemb payment enter account financi year basi payment effect account offic decemb year latest derog paragraph expenditur guarante section european agricultur guidanc guarante fund eaggf enter account financi year accord rule laid titl part articl appropri end financi year enter cancel carri financi year decis institut concern februari latest accord paragraph carri automat accord paragraph appropri commit differenti appropri differenti appropri commit close financi year carri respect amount commit appropri preparatori stage commit procedur complet decemb amount commit march year amount legisl author adopt basic act final quarter financi year commiss unabl commit appropri provid purpos decemb appropri payment differenti appropri carri respect amount need cover exist commit commit link commit appropri carri appropri provid relev line budget financi year cover requir institut concern appropri authoris current financi year appropri carri exhaust differenti appropri oblig duli contract close financi year carri automat financi year institut concern inform european parliament council hereinaft quot budgetari author quot march latest carri decis state budget line criteria paragraph appli carri appropri reserv appropri staff expenditur carri articl revenu appropri decemb aris assign revenu refer articl carri automat appropri assign revenu carri articl prejudic articl amount decommit result total partial implement action earmark financi year appropri enter budget appropri concern cancel articl appropri enter budget commit effect januari budget final adopt save provid titl titl vi part articl budget final adopt begin financi year paragraph articl ec treati paragraph articl euratom treati appli commit payment expenditur book specif line budget part implement budget duli adopt commit made chapter maximum quarter total allot appropri chapter question previou financi year twelfth month elaps payment made monthli chapter maximum twelfth allot appropri chapter question preced financi year limit appropri provid draft budget prepar exceed continu action commun manag requir council act qualifi major request commiss consult european parliament simultan authoris provision twelfth commit payment automat made provis paragraph expenditur necessarili result treati act adopt pursuant thereto paragraph articl ec treati paragraph articl euratom treati appli addit twelfth authoris full divis chapter authoris provision twelfth grant circumst procedur provid paragraph suffici cover expenditur avoid break continu commun activ area cover chapter question authoris exception exce amount appropri enter chapter budget preced financi year budgetari author act procedur provid paragraph total appropri budget preced financi year circumst exceed chapter principl equilibrium articl budget revenu payment appropri balanc prejudic articl european commun european atom energi commun bodi set commun refer articl rais loan articl balanc financi year enter budget financi year revenu case surplu payment appropri case deficit estim revenu payment appropri enter budget budgetari procedur letter amend present pursuant articl drawn accord council regul implement decis system commun resourc present account financi year discrep estim enter budget financi year amend budget devot sole discrep case preliminari draft amend budget submit commiss dai submiss provision account chapter principl unit account articl budget drawn implement euro account present euro cash flow purpos refer articl account offic case imprest account imprest administr authoris carri oper nation currenc laid regul lai rule implement regul hereinaft refer quot implement rule quot chapter principl univers articl total revenu cover total payment appropri subject articl revenu expenditur enter full adjust subject articl articl item revenu financ specif item expenditur financi contribut member state research programm pursuant council regul implement decis system commun resourc interest deposit fine provid regul speed clarifi implement excess deficit procedur revenu earmark specif purpos incom foundat subsidi gift bequest includ earmark revenu specif institut contribut commun activ countri bodi revenu parti respect good servic work suppli request revenu aris repay amount wrongli paid proce suppli good servic work institut bodi includ refund institut bodi mission allow paid behalf insur payment receiv revenu payment connect let revenu sale public film includ electron medium basic act applic assign revenu specif item expenditur budget carri line accommod categori assign revenu refer paragraph amount articl commiss accept donat made commun foundat subsidi gift bequest accept donat involv financi charg subject authoris european parliament council act matter month date receipt request commiss object made period commiss final decis respect accept articl implement rule case revenu deduct invoic request payment pass payment net amount cost product servic provid commun incorpor tax refund member state pursuant protocol privileg immun european commun countri basi relev agreement charg budget tax amount adjust made respect exchang differ occur implement budget final gain loss includ balanc year chapter principl specif articl appropri earmark specif purpos titl chapter chapter subdivid articl item articl institut section budget make transfer titl total limit appropri financi year chapter articl week make transfer refer paragraph institut inform budgetari author intent event duli justifi reason rais period branch budgetari author procedur laid articl appli provis paragraph prejudic specif provis articl commiss articl commiss section budget transfer appropri articl transfer articl chapter expenditur staff administr transfer appropri titl total limit appropri financi year oper expenditur transfer appropri chapter titl maximum total appropri year shown line transfer made week make transfer refer point paragraph commiss inform budgetari author decis event duli justifi reason rais period branch budgetari author procedur laid articl appli commiss propos budgetari author section budget transfer refer paragraph articl budgetari author decis transfer appropri provid paragraph save provid titl part case propos transfer appropri relat expenditur necessarili result treati act adopt accord therewith council consult european parliament act qualifi major week urgent case european parliament deliv opinion time permit council note act stipul time limit council act time limit propos transfer deem approv case propos transfer relat expenditur necessarili result treati act adopt accord therewith european parliament consult council act week urgent case council deliv opinion qualifi major time permit european parliament note act stipul time limit decis time limit propos transfer deem approv propos transfer relat expenditur necessarili result treati act adopt accord therewith expenditur deem approv european parliament council decid week date institut receiv propos case propos transfer european parliament council reduc propos transfer amount whichev smaller amount accept institut deem approv institut reject principl transfer transfer made articl appropri transfer budget line budget authoris appropri carri token entri appropri assign revenu transfer revenu purpos assign articl transfer titl budget devot eaggf guarante section structur fund research subject special provis titl ii iii part decis transfer utilis reserv relat commun loan loan guarante countri reserv emerg aid budgetari author propos commiss separ propos transfer relat utilis reserv emerg aid submit individu oper procedur provid articl appli commiss propos agre arm budgetari author failur arriv common posit utilis reserv european parliament council refrain act commiss propos transfer chapter principl sound financi manag articl budget appropri accord principl sound financi manag accord principl economi effici effect principl economi requir resourc institut pursuit activ made due time quantiti qualiti price principl effici concern relationship resourc emploi result achiev principl effect concern attain specif object set achiev intend result specif measur achiev relev time object set sector activ cover budget achiev object monitor perform indic activ inform provid spend author budgetari author inform refer articl provid annual latest document accompani preliminari draft budget order improv decis make institut undertak ant post evalu line guidanc provid commiss evalu appli programm activ entail signific spend evalu result dissemin spend legisl budgetari author articl propos submit legisl author impact budget includ number post accompani financi statement evalu provid articl budgetari procedur commiss provid inform comparison appropri requir initi forecast made financi statement inform includ progress made stage reach legisl author consider propos present appropri requir revis light progress deliber basic act order prevent risk fraud irregular commiss record financi statement inform exist plan fraud prevent protect measur chapter principl transpar articl budget establish implement account present complianc principl transpar presid european parliament budget amend budget final adopt publish offici journal european commun budget publish month date budget declar final adopt consolid financi statement publish offici journal european commun financi manag report drawn institut publish offici journal european commun articl inform borrow lend oper contract commun parti annex budget inform oper guarante fund extern action financi statement titl iii establish structur budget chapter establish budget articl european parliament council court justic european commun court auditor econom social committe committe region ombudsman european data protect supervisor draw estim revenu expenditur send commiss juli year estim institut budgetari author inform juli year commiss draw estim send budgetari author date prepar estim commiss inform refer articl articl bodi refer articl accord instrument establish send commiss april year estim revenu expenditur includ establish plan work programm commiss forward document budgetari author inform case provid point articl articl commiss place preliminari draft budget council septemb year latest time transmit preliminari draft budget european parliament preliminari draft budget summari gener statement expenditur revenu commun consolid estim refer articl commiss attach preliminari draft budget analysi financi manag previou year commit outstand opinion estim institut estim accompani reason therefor work paper consid connect establish plan institut grant commiss award bodi refer articl european school inform achiev previous set object activ object measur indic evalu result consult refer evid merit propos budget amend articl commiss initi request institut respect section present council letter amend preliminari draft budget basi inform time preliminari draft establish save agre institut except circumst commiss put letter amend council dai read draft budget european parliament council put letter amend european parliament dai read articl council establish draft budget accord procedur laid articl ec treati articl euratom treati council place draft budget european parliament octob year preced implement budget latest council attach draft budget explanatori memorandum defin reason depart preliminari draft budget articl presid european parliament declar budget final adopt accord procedur provid articl ec treati articl euratom treati budget declar final adopt member state januari financi year date declar final adopt budget januari bound make commun payment due council regul implement decis system commun resourc articl unavoid except unforeseen circumst commiss present preliminari draft amend budget request amend budget circumst refer preced paragraph institut commiss commiss commiss save except circumst submit preliminari draft amend budget council septemb year latest attach opinion request amend budget institut budgetari author discuss due account urgenc articl council receiv preliminari draft amend budget draw draft amend budget accord articl timet articl appli amend budget substanti refer budget estim amend articl commiss budgetari author agre bring forward date transmiss estim adopt transmiss preliminari draft draft budget arrang effect shorten prolong period allow consider text articl ec treati articl euratom treati chapter structur present budget articl budget consist summari statement revenu expenditur separ section subdivid statement revenu expenditur institut articl commiss revenu revenu expenditur institut classifi budgetari author type assign titl chapter articl item statement expenditur commiss section set basi nomenclatur adopt budgetari author classifi purpos titl correspond polici area chapter rule correspond activ titl includ oper appropri administr appropri administr appropri titl group singl chapter articl budget neg revenu resourc paid council decis system commun resourc net amount shown summari statement revenu budget articl section budget includ quot provis quot titl appropri enter titl circumst basic act exist action concern budget establish ground doubt adequaci appropri possibl implement condit conson sound financi manag appropri enter line concern appropri titl transfer accord procedur laid articl event implement difficulti commiss propos financi year appropri transfer quot provis quot titl budgetari author decis transfer provid articl articl commiss section budget includ quot neg reserv quot limit maximum amount eur million reserv enter separ chapter compris commit appropri payment appropri reserv drawn end financi year mean transfer accord procedur laid articl articl commiss section budget includ reserv reserv emerg aid countri reserv relat commun loan loan guarante countri condit entri utilis financ reserv refer paragraph laid council regul budgetari disciplin council regul implement decis system commun resourc articl budget show summari statement revenu expenditur estim revenu commun financi year question estim revenu preced financi year revenu year commit payment appropri financi year question commit payment appropri preced financi year expenditur commit expenditur paid year summari statement schedul payment due subsequ financi year meet budgetari commit enter earlier financi year remark subdivis section institut revenu expenditur shown structur point remark subdivis schedul payment due subsequ financi year meet budgetari commit enter earlier financi year estim annual amount payment appropri requir subsequ financi year relat commit appropri current year shown indic schedul enter remark column budget staff section budget establish plan set number post grade categori servic number perman temporari post authoris limit budget appropri establish plan staff paid research technolog develop appropri direct action establish plan staff paid appropri indirect action establish plan classifi categori grade distinguish perman temporari post authoris limit budget appropri scientif technic staff classif base group grade accord condit laid budget establish plan number highli qualifi technic scientif personnel accord special advantag specif provis staff regul offici european commun condit employ servant european commun hereinaft refer quot staff regul quot establish plan set number post grade categori bodi refer articl receiv grant charg budget establish plan show number post authoris financi year number authoris preced year borrow lend oper gener statement revenu budget line relev oper intend record reimburs receiv beneficiari initi default lead activ perform guarante line carri token entri accompani remark commiss section budget line commun perform guarante respect oper question line carri token entri long effect charg cover definit resourc arisen ii remark give refer basic act volum oper envisag durat financi guarante commun respect oper document annex commiss section indic ongo capit oper debt manag ii capit oper debt manag financi year question budget line revenu expenditur implement reserv relat commun loan loan guarante countri implement guarante fund extern action addit document refer paragraph budgetari author attach relev document budget articl establish plan point articl constitut absolut limit institut bodi appoint made excess limit set save case grade institut bodi modifi establish plan post authoris subject condit volum staff appropri full financi year affect limit total number post authoris establish plan exceed week make modif refer subparagraph institut inform budgetari author intent event duli justifi reason rais period branch budgetari author institut refrain make modif normal procedur appli derog subparagraph paragraph effect part time work authoris appoint author accord staff regul offset appoint titl iv implement budget chapter gener provis articl commiss implement revenu expenditur budget accord regul respons limit appropri authoris member state cooper commiss appropri accord principl sound financi manag articl basic act adopt appropri enter budget commun action similarli basic act adopt oper expenditur aris implement provis titl vi treati european union hereinaft quot teu quot implement applic ec treati euratom treati titl vi teu quot basic act quot act secondari legisl legal basi commun action union action implement expenditur enter budget recommend opinion constitut basic act mean articl resolut conclus declar act legal effect implement rule commiss includ list form basic act adopt ec treati euratom treati respect area applic titl vi teu implement basic act long action intend financ fall compet commun union appropri pilot scheme experiment natur design test feasibl action us relev commit appropri enter budget success financi year appropri preparatori action design prepar propos view adopt futur action preparatori action follow coher approach form relev commit appropri enter budget success financi year legisl procedur conclud end financi year legisl procedur commit appropri correspond featur preparatori action activ envisag aim pursu person benefit mean implement correspond volum envisag financ definit action preliminari draft budget present commiss submit report budgetari author action refer point cover assess result follow envisag appropri action action indefinit durat carri commiss virtu task result prerog institut level pursuant ec treati euratom treati legisl initi refer point specif power directli confer treati list implement rule appropri oper institut administr autonomi articl commiss confer institut requisit power implement section budget relat articl commiss institut depart deleg power budget implement accord condit laid regul intern rule limit lai instrument deleg empow act limit power expressli confer articl financi actor prohibit take measur budgetari implement bring interest conflict commun case aris actor question refrain measur refer matter compet author conflict interest imparti object exercis function player implement budget intern auditor compromis reason involv famili emot life polit nation affin econom interest share interest beneficiari chapter method implement articl commiss implement budget centralis basi share decentralis manag joint manag intern organis commiss implement budget centralis basi implement task perform directli depart indirectli accord provis articl commiss implement budget share manag implement task deleg member state accord provis titl ii part commiss implement budget decentralis manag implement task deleg countri accord provis titl iv part case share decentralis manag order ensur fund accord applic rule commiss appli clearanc account procedur financi correct mechan enabl assum final respons implement budget accord articl ec treati articl euratom treati method budget implement refer paragraph member state countri conduct regular check ensur action financ commun budget implement correctli measur prevent irregular fraud bring prosecut recov fund wrongli paid commiss implement budget joint manag implement task entrust intern organis implement rule organis account audit control procur procedur appli standard offer guarante equival internation accept standard articl commiss entrust parti execut power enjoi treati involv larg measur discret impli polit choic implement task deleg defin fulli supervis made limit laid paragraph commiss implement budget centralis basi indirectli articl entrust task public author budget implement task agenc govern commun law refer articl hereinaft quot execut agenc quot bodi set commun refer articl provid compat task bodi defin basic act nation public sector bodi bodi govern privat law public servic mission provid adequ financi guarante compli condit provid implement arrang bodi entrust implement task basic act programm action concern possibl deleg lai criteria select bodi concern ii deleg budget implement task respons requir sound financi manag shown prior analysi ensur complianc principl discrimin visibl commun action implement task entrust give rise conflict interest bodi refer paragraph perform implement task conduct regular check ensur action financ budget implement correctli bodi measur prevent irregular fraud bring prosecut recov fund lost wrongli paid incorrectli articl execut agenc legal person commun law creat commun decis power deleg implement part commun programm project behalf commiss respons accord council regul lai statut execut agenc entrust task relat manag commun programm defin condit arrang creation oper implement oper appropri deleg director agenc articl decis entrust execut task bodi agenc refer articl includ arrang ensur transpar oper carri compris transpar procur grant award procedur discriminatori exclud conflict interest accord provis titl vi effect intern control system manag oper account arrang oper procedur present account enabl correct commun fund ascertain true extent reflect commun account independ extern audit public access inform level provid commun regul commiss accept audit account procur system nation bodi refer articl equival due account internation accept standard commiss ensur supervis evalu control implement task entrust equival control system account carri control control system articl commiss entrust measur implement fund deriv budget includ payment recoveri extern privat sector entiti bodi public servic mission articl task entrust contract extern privat sector entiti bodi public servic mission technic expertis task administr preparatori ancillari task involv exercis public author discretionari power judgment chapter financi actor section principl segreg duti articl duti authoris offic account offic segreg mutual incompat section authoris offic articl institut perform duti authoris offic institut lai intern administr rule staff level deleg complianc condit rule procedur duti authoris offic scope power deleg possibl person power deleg subdeleg power authoris offic deleg subdeleg person cover regul rule applic offici servant hereinaft quot staff regul quot authoris offic deleg subdeleg act limit set instrument deleg subdeleg respons authoris offic deleg subdeleg assist task member staff entrust respons carri oper implement budget present account articl authoris offic respons institut implement revenu expenditur accord principl sound financi manag ensur requir legal regular compli implement expenditur authoris offic deleg subdeleg make budgetari commit legal commit valid expenditur authoris payment undertak preliminari implement appropri implement revenu compris draw estim amount receiv establish entitl recov issu recoveri order involv waiv establish entitl authoris offic deleg put place complianc minimum standard adopt institut due regard risk manag environ natur action financ organis structur intern manag control procedur suit perform duti includ post verif oper authoris oper financi aspect verifi member staff initi oper initi ant post verif oper separ function staff respons control manag financi oper profession skill respect specif code profession standard establish institut member staff involv financi manag control transact consid decis requir superior appli agre irregular contrari principl sound financi manag profession rule requir observ inform authoris offic deleg write fail action panel refer articl event illeg activ fraud corrupt harm interest commun inform author bodi design applic legisl authoris offic deleg report institut perform duti form annual activ report financi manag inform report result oper refer object set risk oper made resourc provid intern control system function intern auditor note annual report piec inform identifi commiss june year send budgetari author summari annual report previou year section account offic articl institut appoint account offic respons institut proper implement payment collect revenu recoveri amount establish receiv prepar present account accord titl vii keep account accord titl vii lai accord titl vii account rule method chart account lai valid account system valid system laid authoris offic suppli justifi account inform treasuri manag account offic obtain authoris offic guarante reliabl inform product account give true imag commun asset budgetari implement save provid regul account offic empow manag moni asset respons safekeep articl account offic perform duti deleg task subordin subject staff regul instrument deleg lai task entrust delegate section imprest administr articl payment small sum collect revenu resourc imprest account set endow institut account offic respons imprest administr design institut account offic chapter liabil financi actor section gener rule articl prejudic disciplinari action authoris offic deleg subdeleg time deleg subdeleg withdrawn temporarili definit author appoint prejudic disciplinari action account offic time suspend temporarili definit duti author appoint prejudic disciplinari action imprest administr time suspend temporarili definit duti author appoint articl provis chapter prejudic crimin law liabil person refer articl incur provid applic nation law provis forc protect european commun financi interest fight corrupt involv offici european commun offici member state authoris offic account offic imprest administr liabl disciplinari action payment compens laid staff regul prejudic articl event illeg activ fraud corrupt harm interest commun matter submit author bodi design applic legisl section rule applic authoris offic deleg subdeleg articl authoris offic liabl payment compens laid staff regul offici requir make good part damag suffer commun result misconduct part connect perform duti determin entitl recov issu recoveri order commit expenditur sign payment order compli financi regul implement rule appli misconduct omit draw document establish debt neglect issu recoveri order justif late issu issu payment order involv parti liabil institut authoris offic deleg subdeleg consid decis respons irregular contrari principl sound financi manag inform deleg author write deleg author reason instruct write authoris offic deleg subdeleg decis question authoris offic held liabl event subdeleg servic authoris offic deleg continu respons effect intern manag control system put place choic authoris offic subdeleg institut set specialis financi irregular panel function independ determin financi irregular occur consequ basi opinion panel institut decid initi proceed entail liabil disciplinari action payment compens panel detect system problem send report recommend authoris offic authoris offic deleg provid person involv intern auditor section rule applic account offic imprest administr articl account offic liabl disciplinari action payment compens laid accord procedur staff regul render liabl form misconduct lose damag moni asset document keep wrongli alter bank account postal giro account recov pai amount conform recoveri payment order fail collect revenu due articl imprest offic liabl disciplinari action payment compens laid accord procedur staff regul render liabl form misconduct lose damag moni asset document keep provid proper support document payment made make payment person entitl fail collect revenu due chapter revenu oper section make resourc articl estim revenu constitut resourc refer council decis system commun resourc enter budget euro made accord council regul implement decis section estim amount receiv articl estim amount receiv made authoris offic respons respect measur situat give rise modifi amount ow commun derog paragraph estim amount receiv made member state make commiss amount resourc defin council decis system commun resourc paid fix interv member state authoris offic respons issu recoveri order respect amount section establish amount receiv articl establish amount receiv act authoris offic deleg subdeleg verifi debt exist determin verifi realiti amount debt verifi condit debt due resourc made commiss amount receiv identifi fix amount due establish recoveri order account offic debit note debtor drawn authoris offic respons amount wrongli paid recov condit interest late payment due commun laid implement rule section authoris recoveri articl authoris recoveri act authoris offic deleg subdeleg respons instruct account offic issu recoveri order recov amount receiv establish institut formal establish amount receiv person state mean decis enforc mean articl ec treati section recoveri articl account offic act recoveri order amount receiv duli establish authoris offic respons exercis due dilig ensur commun receiv revenu right safeguard account offic recov amount offset equival claim commun debtor claim commun fix amount due respons authoris offic deleg plan waiv recoveri establish amount receiv ensur waiver order compli principl sound financi manag proportion accord procedur criteria laid implement rule waiver decis substanti authoris offic deleg decis laid implement rule articl revenu receiv fine period penalti payment penalti accru interest final record budgetari revenu long decis impos annul court justic paragraph appli decis clearanc account financi correct chapter expenditur oper articl item expenditur commit valid authoris paid case appropri implement basic act accord articl commit expenditur preced financ decis adopt institut author power deleg institut section commit expenditur articl budgetari commit oper reserv appropri cover subsequ payment honour legal commit legal commit act authoris offic enter establish oblig result charg budgetari commit legal commit adopt authoris offic save duli substanti case provid implement rule budgetari commit individu beneficiari amount expenditur budgetari commit global element identifi individu commit budgetari commit provision intend cover expenditur refer articl routin administr expenditur amount final beneficiari definit budgetari commit action extend financi year broken year annual instal basic act administr expenditur budgetari commit divid annual instal legal commit stipul case expenditur staff articl respect measur give rise expenditur chargeabl budget authoris offic respons make budgetari commit enter legal oblig parti subject special provis titl iv part global budget commit cover total cost individu legal commit conclud decemb year subject articl articl individu legal commit relat individu provision budgetari commit conclud decemb year end period refer subparagraph unus balanc budgetari commit decommit authoris offic respons amount individu legal commit adopt global commit prior signatur regist authoris offic respons budgetari account book global commit legal commit enter action extend financi year budgetari commit save case staff expenditur final date implement set complianc principl sound financi manag part commit execut month date decommit accord articl legal commit result payment period year authoris offic respons decommit articl adopt budgetari commit authoris offic respons ensur expenditur charg correct item budget appropri expenditur conform provis treati budget regul implement rule act adopt accord treati regul principl sound financi manag compli regist legal commit authoris offic ensur commit cover budgetari commit expenditur regular conform provis treati budget regul implement rule act adopt accord treati regul principl sound financi manag respect section valid expenditur articl valid expenditur act authoris offic respons verifi exist creditor entitl determin verifi realiti amount claim verifi condit payment due section authoris expenditur articl authoris expenditur act authoris offic respons verifi appropri issu payment order instruct account offic pai amount expenditur valid section payment expenditur articl payment made product proof relev action accord provis basic act contract cover oper payment entir amount due payment amount due wai pre financ divid number payment ii interim payment iii payment balanc amount due distinct made account type payment refer paragraph time made articl payment expenditur made account offic limit fund section time limit expenditur oper articl valid authoris payment expenditur complet time limit laid implement rule circumst creditor paid late entitl receiv default interest charg line princip paid chapter system articl revenu expenditur oper manag mean comput system document sign computeris electron procedur chapter intern auditor articl institut establish intern audit function perform complianc relev intern standard intern auditor appoint institut answer verifi proper oper budgetari implement system procedur intern auditor authoris offic account offic articl intern auditor advis institut deal risk issu independ opinion qualiti manag control system issu recommend improv condit implement oper promot sound financi manag respons assess suitabl effect intern manag system perform depart implement polici programm action refer risk assess suitabl qualiti intern control audit system applic budgetari implement oper intern auditor perform duti institut activ depart enjoi full unlimit access inform requir perform duti spot includ member state countri intern auditor report institut find recommend institut ensur action recommend result audit intern auditor submit institut annual intern audit report indic number type intern audit carri recommend made action recommend year institut forward report discharg author summaris number type intern audit carri recommend made action recommend articl special rule applic intern auditor laid institut guarante total independ perform duti establish respons intern auditor offici member staff assum respons laid staff regul spelt implement rule titl procur chapter gener provis section scope award principl articl public contract contract pecuniari interest conclud write contract author mean articl order obtain payment price paid part budget suppli movabl immov asset execut work provis servic contract compris contract purchas rental build suppli contract work contract servic contract titl relat grant articl public contract financ part budget compli principl transpar proportion equal treatment discrimin procur contract put tender broadest base made negoti procedur refer articl section public articl contract exceed threshold provid articl articl publish offici journal european commun contract notic publish advanc case refer articl servic contract refer implement rule public inform contract award drop hinder applic law contrari public interest harm legitim busi interest public privat undertak distort fair competit contract threshold provid articl articl advertis section procur procedur articl procur procedur form open procedur restrict procedur contest negoti procedur contract exce threshold provid articl articl negoti procedur authoris case provid implement rule subparagraph appli servic contract refer implement rule threshold contract author negoti procedur derog subparagraph articl simpli pai cost invoic determin implement rule articl full clear precis descript subject contract document relat call tender articl candid tender exclud particip procur procedur bankrupt wound affair administ court enter arrang creditor suspend busi activ subject proceed matter analog situat aris similar procedur provid nation legisl regul convict offenc profession conduct judgment forc re judicata guilti grave profession misconduct proven mean contract author justifi fulfil oblig relat payment social secur contribut payment tax accord legal provis countri establish countri contract author countri contract perform subject judgment forc re judicata fraud corrupt involv crimin organis illeg activ detriment commun financi interest procur procedur grant award procedur financ commun budget declar breach contract failur compli contractu oblig candid tender certifi situat list paragraph articl contract award candid tender procur procedur subject conflict interest guilti misrepresent suppli inform requir contract author condit particip contract procedur fail suppli inform articl institut establish central databas detail candid tender situat articl sole purpos databas ensur complianc commun rule process person data correct applic articl institut access databas institut articl administr financi penalti impos contract author candid tender case exclus provid articl opportun present observ penalti consist exclus candid tender concern contract grant financ budget maximum period year payment financi penalti contractor case refer articl candid tender case refer articl exceed contract question penalti impos proport import contract serious misconduct articl select criteria evalu capabl candid tender award criteria evalu content tender defin advanc set call tender contract award automat award procedur monei procedur articl arrang submit tender ensur genuin competit content tender remain confidenti open simultan contract author requir tender provid implement rule lodg secur advanc guarante bid made withdrawn except contract involv small amount refer articl applic tender open open board appoint purpos tender applic declar board satisfi condit laid reject applic tender declar open board satisfi condit laid evalu basi select award criteria laid document relat call tender committe appoint purpos view propos contract award articl procur procedur contact contract author candid tender satisfi condit ensur transpar equal treatment lead amend condit contract term origin tender articl authoris offic decid contract award complianc select award criteria laid advanc document relat call tender procur rule contract author notifi candid tender applic tender reject ground decis tender tender admiss make request write characterist rel advantag success tender tender contract award detail disclos disclosur hinder applic law contrari public interest harm legitim busi interest public privat undertak distort fair competit undertak articl contract author contract sign abandon procur cancel award procedur candid tender entitl claim compens decis substanti brought attent candid tender section guarante control articl contract author case provid implement rule requir contractor lodg guarante advanc order ensur full perform contract limit financi risk connect payment pre financ articl award procedur perform contract vitiat substanti error irregular fraud institut suspend perform contract error irregular fraud attribut contractor institut addit refus make payment recov amount paid proport serious error irregular fraud chapter provis applic contract award commun institut account articl commun institut deem contract author case contract award account articl subject titl iv part regul direct european parliament council coordin procedur award public suppli servic work contract lai threshold determin public arrang refer articl choic procedur refer articl time limit articl particip tender procedur open equal term natur legal person come scope treati natur legal person countri european commun special agreement field public procur condit laid agreement articl multilater agreement govern procur conclud world trade organis appli contract open nation state ratifi agreement condit laid agreement titl vi grant chapter scope articl grant direct financi contribut donat budget order financ action intend achiev object form part european union polici function bodi pursu aim gener european interest object form part european union polici cover written agreement constitut grant mean titl expenditur institut staff loan sharehold public contract refer articl aid paid macrofinanci assist expenditur implement part share decentralis joint manag mean articl regul payment made delegate bodi commiss refer articl regul commun bodi refer articl regul chapter award principl articl award grant subject principl transpar equal treatment cumul award retrospect involv financ grant purpos effect produc profit beneficiari articl grant subject annual programm publish start year except crisi manag aid humanitarian aid oper work programm implement public call propos save duli substanti except case urgenc characterist beneficiari leav choic action grant award financi year publish annual due observ requir confidenti secur articl action give rise award grant budget beneficiari beneficiari award oper grant budget financi year articl grant award action begun applic demonstr start action agreement sign case expenditur elig financ incur prior date submiss grant applic save duli substanti except case provid basic act expenditur proper implement crisi manag aid humanitarian aid oper laid implement rule grant award retrospect action complet agreement oper grant sign month start beneficiari budgetari year expenditur elig financ incur grant applic lodg start beneficiari budgetari year articl grant financ entir cost action subject titl iv part grant financ entir oper expenditur beneficiari bodi basic act regard bodi pursu object gener european interest oper grant renew gradual decreas chapter award procedur articl grant applic submit write legal person elig except depend natur action object pursu applic basic act provid natur person receiv grant grant award applic time grant award procedur situat refer articl applic certifi situat list articl administr financi penalti effect proportion dissuas natur impos authoris offic provid articl implement rule relat articl applic exclud paragraph articl select criteria make assess applic abil complet propos action work programm award criteria announc advanc call propos make assess qualiti propos submit light object prioriti set articl propos evalu basi pre announc select award criteria evalu committe set purpos view determin propos financ authoris offic respons basi evalu provid paragraph draw list beneficiari amount approv authoris offic respons inform applic write decis applic grant request award institut give reason reject applic refer select award criteria announc chapter payment control articl pace payment determin financi risk involv durat progress action cost incur beneficiari articl authoris offic respons requir beneficiari lodg guarante advanc order limit financi risk connect payment pre financ articl amount grant final institut accept final report account prejudic subsequ check institut beneficiari fail compli legal contractu oblig grant suspend reduc termin case provid implement rule beneficiari opportun make observ chapter implement articl implement action requir award procur contract beneficiari award subject principl set titl part grant agreement provid expressli commiss court auditor exercis power control document premis contractor subcontractor receiv commun fund titl vii present account account chapter present account articl commun account compris financi statement institut set articl bodi refer articl consolid financi statement present aggreg form financi inform contain financi statement institut bodi refer point report implement budget institut budget bodi refer articl consolid report implement budget present aggreg form inform contain report refer point articl account institut bodi refer articl accompani report budgetari financi manag year articl account compli rule accur comprehens present true fair view financi statement asset liabil charg incom entitl oblig shown asset liabil cash flow report budgetari implement revenu expenditur oper articl financi statement drawn accord gener accept account principl concern basi prudenc consist account method compar inform materi net realiti appear accrual base account articl accord principl accrual base account financi statement show charg incom financi year date payment collect asset liabil determin accord valuat rule provid articl articl financi statement present million euro compris balanc sheet econom outturn account repres asset liabil financi situat econom outturn decemb previou year present accord structur laid direct european parliament council annual account type compani account specif natur commun activ cash flow tabl show amount collect disburs year final treasuri posit statement capit present detail increas decreas year item capit account annex financi statement supplement comment inform present statement refer paragraph suppli addit inform prescrib internation accept account practic inform relev activ commun articl budgetari implement report present million euro compris budgetari outturn account set budgetari oper year term revenu expenditur structur present budget annex budget outturn account supplement comment inform account articl account offic institut bodi refer articl send commiss account offic march year latest provision account report budgetari financi manag year commiss account offic consolid provision account send court auditor march year latest provision account institut bodi refer articl provision consolid account send report budgetari financi manag institut bodi refer articl european parliament council court auditor date articl court auditor june latest make observ provision account institut bodi refer articl institut bodi refer articl draw final account send commiss account offic court auditor juli year latest view draw final consolid account approv final consolid account commiss send european parliament council court auditor juli financi year final consolid account publish offici journal european commun statement assur court auditor accord articl ec treati articl euratom treati octob financi year chapter inform implement budget articl addit statement provid articl commiss report european parliament council year budgetari guarante risk inform court auditor time articl addit statement provid articl commiss send month european parliament council figur aggreg chapter level implement budget revenu expenditur appropri figur provid detail utilis appropri carri figur work dai end month time year work dai august decemb commiss send european parliament council report implement budget cover revenu expenditur broken chapter articl item report provid detail utilis appropri carri previou financi year figur report implement budget time court auditor chapter account section common provis articl institut account system system serv organis budgetari financi inform figur input file regist account consist gener account budgetari account account euro basi calendar year figur gener account budgetari account adopt close budgetari year account refer chapter drawn notwithstand paragraph authoris offic deleg analyt account articl commiss account offic consult account offic institut bodi refer articl adopt account rule method harmonis chart account appli institut offic refer titl part bodi refer articl adopt rule method refer paragraph commiss account offic guid internation accept account standard public sector depart justifi specif natur commun activ section gener account articl gener account record chronolog order doubl entri method event oper affect econom financi situat asset liabil institut bodi refer articl articl movement account balanc enter account ledger account entri includ adjust account base support document refer account system leav trail account entri articl account offic close budgetari year date present account make adjust involv disburs collect respect year true fair present account compli rule section budgetari account articl budgetari account provid detail record budgetari implement purpos appli paragraph budgetari account record budgetari revenu expenditur oper provid titl iv part chapter properti inventori articl institut bodi refer articl inventori show quantiti commun tangibl intang financi asset accord model drawn account offic commiss institut bodi refer articl check entri inventori correspond actual situat sale movabl properti suitabl advertis titl viii extern audit discharg chapter extern audit articl european parliament council commiss inform court auditor decis rule adopt pursuant articl institut send court auditor intern rule adopt respect financi matter court auditor inform appoint authoris offic intern auditor account offic imprest administr deleg decis articl articl examin court auditor revenu receiv expenditur incur law proper manner regard provis treati budget regul implement rule act adopt pursuant treati perform task court auditor entitl consult manner provid articl document inform relat financi manag depart bodi regard oper financ financ commun power make enquiri offici respons revenu expenditur oper audit procedur aforement depart bodi audit member state carri conjunct nation audit institut power nation depart respons court auditor nation audit bodi member state cooper spirit trust maintain independ order obtain inform perform task entrust treati act adopt pursuant court auditor present request audit oper carri framework implement budget behalf commun institut request court auditor institut authoris financi institut hold commun deposit enabl court auditor ensur extern data talli account order perform task court auditor notifi institut author regul appli name member staff empow audit articl court auditor ensur secur cash deposit hand check voucher sign depositori offici memoranda cash secur held carri check articl commiss institut bodi administ revenu expenditur commun behalf final beneficiari payment budget afford court auditor facil give inform court auditor consid perform task place dispos court auditor document award perform contract financ commun budget account cash materi account record support document administr document relat thereto document relat revenu expenditur inventori organis chart depart court auditor consid audit budgetari financi outturn report basi record spot purpos document data creat store magnet medium servic intern audit bodi nation administr concern afford court auditor facil consid perform task subparagraph appli natur legal person receiv payment commun budget offici oper check court auditor show record cash hand cash secur materi kind support document respect stewardship fund entrust book regist document relat thereto present correspond document requir full implement audit refer articl inform suppli point subparagraph request court auditor court auditor empow audit document respect revenu expenditur commun held depart institut depart respons decis respect revenu expenditur bodi administ revenu expenditur commun behalf natur legal person receiv payment budget task establish revenu receiv expenditur incur law proper manner financi manag sound extend utilis bodi institut commun fund receiv grant commun financ paid beneficiari institut subject agreement write beneficiari fail agreement part contractor subcontractor audit court auditor made financ grant commiss provid court auditor request inform borrow lend oper integr comput system effect reduc access court auditor support document articl annual report court auditor govern provis paragraph articl court auditor transmit commiss institut concern june latest observ opinion annual report observ remain confidenti institut address repli court auditor septemb latest repli institut commiss commiss time annual report assess sound financi manag annual report section institut court auditor add summari report gener observ see fit make court auditor step ensur repli institut observ publish immedi observ relat court auditor transmit author respons give discharg institut octob latest annual report accompani repli institut ensur public thereof offici journal european commun court auditor transmit annual report commiss inform member state concern immedi detail report relat manag fund respons rule applic receipt inform member state repli commiss dai transmit summari court auditor council european parliament februari articl court auditor notifi institut concern observ opinion special report observ remain confidenti institut concern half month inform court auditor comment wish make observ question court auditor adopt definit version special report question month special report repli institut concern transmit delai european parliament council decid conjunct commiss action respons court auditor decid special report publish offici journal european commun accompani repli institut concern opinion refer articl ec treati articl euratom treati relat propos draft cover legisl consult procedur publish court auditor offici journal european commun court auditor decis public consult institut request opinion concern opinion publish accompani remark institut concern chapter discharg articl european parliament recommend council act qualifi major april year give discharg commiss respect implement budget year date provid paragraph met european parliament council inform commiss reason postpon european parliament postpon decis give discharg commiss make effort measur remov facilit remov obstacl decis articl discharg decis cover account commun revenu expenditur result balanc asset liabil commun shown balanc sheet view grant discharg european parliament council examin account financi statement refer articl ec treati articl euratom treati examin annual report made court auditor repli institut audit relev special report court auditor respect financi year question court auditor statement assur reliabl account legal regular underli transact commiss submit european parliament request inform requir smooth applic discharg procedur financi year question accord articl ec treati articl accord articl ec treati articl euratom treati commiss institut step act observ accompani european parliament discharg decis comment accompani recommend discharg adopt council request european parliament council institut report measur light observ comment instruct depart respons implement budget member state cooper commiss inform measur act observ commiss account draw report report institut transmit court auditor part special provis titl european agricultur guidanc guarante fund guarante section articl part regul appli expenditur effect author bodi refer rule relat eaggf guarante section revenu save provid titl oper manag directli commiss implement accord rule laid part articl financi year eaggf guarante section includ differenti appropri payment appropri carri end financi year cancel uncommit eaggf guarante section appropri relat rural develop carri financi year maximum appropri titl concern carryov appropri provid relev head budget financi year make make good shortfal implement rural develop programm relat level decid previou year carryov decis latest februari year carryov made commiss inform budgetari author articl commiss reimburs expenditur incur member state commiss decis fix amount payment constitut global provision commit exce total appropri enter eaggf guarante section novemb routin manag expenditur eaggf guarante section commit advanc appropri provid financi year commit exce half total appropri current financi year appli expenditur principl laid exist basic act articl expenditur effect author bodi refer rule relat eaggf guarante section month receipt statement member state subject commit chapter articl item save payment made member state elig doubt amount charg payment time limit budgetari commit deduct global provision commit refer articl global provision commit made financi year rise commit specif line budget nomenclatur februari financi year cancel respect origin financi year paragraph appli subject clearanc account articl expenditur book account financi year basi repay made commiss member state decemb year concern latest provid payment order reach account offic januari financi year latest articl commiss transfer appropri pursuant articl decis januari financi year latest inform budgetari author thereof case refer paragraph commiss submit transfer propos budgetari author januari financi year latest budgetari author decis transfer accord procedur provid articl time limit week articl result decis clearanc account enter singl articl lower higher expenditur titl ii structur fund articl part regul appli expenditur effect author bodi refer regul govern structur fund cohes fund preaccess structur agricultur measur revenu save provid titl oper manag directli commiss implement accord rule laid part regul preaccess structur agricultur measur manag decentralis basi provid articl articl payment commiss financi contribut fund made accord regul refer articl time limit interim payment commiss laid accord regul refer articl treatment repay member state implic amount contribut fund govern regul refer articl articl commiss automat decommit appropri commit provid regul refer articl decommit appropri made event manifest error attribut sole commiss case forc majeur repercuss implement oper support structur fund end commiss examin decommit made previou financi year decid februari current year basi requir make appropri articl regard oper expenditur refer titl commiss make transfer titl provid appropri question object mean regul refer articl articl aspect manag select project audit govern regul refer articl titl iii research articl part appli research technolog develop appropri save provid titl appropri enter titl budget relat polici area research direct indirect action chapter relat research activ titl implement action list implement rule regard oper expenditur refer titl commiss make transfer titl provid appropri purpos expert paid research technolog develop appropri recruit accord procedur laid council adopt research framework programm articl joint research centr jrc receiv fund charg appropri enter titl chapter refer articl respect particip competit negoti basi commun activ financ part gener budget appropri relat activ jrc particip competit basi treat assign revenu mean articl commit appropri gener revenu made amount receiv estim utilis appropri shown set analyt account budgetari outturn account categori action relat separ revenu origin financ parti public privat revenu servic carri commiss parti rule procur titl part appli activ jrc behalf parti derog articl commiss titl budget relat polici area quot direct action research quot make transfer chapter appropri line transfer made titl iv extern action chapter gener provis articl part appli extern action financ budget save provid titl appropri action refer paragraph commiss framework aid grant autonom basi agreement conclud beneficiari countri agreement intern organis refer articl chapter implement action articl action refer titl implement centralis basi commiss decentralis basi beneficiari countri countri jointli intern organis appropri extern action combin fund sourc achiev joint object articl decentralis manag arrang commiss decid entrust manag action author beneficiari countri establish beneficiari countri countri posit manag commun fund appli part criteria degre decentralis agre effect segreg duti authoris offic account offic exist effect system intern control manag oper project support procedur present separ account show made commun fund form support offici certifi annual statement area expenditur concern made commun exist nation institut independ extern audit transpar discriminatori procur procedur rule conflict interest beneficiari countri undertak compli articl articl implement action beneficiari countri intern organis subject scrutini commiss scrutini exercis prior approv post check combin procedur articl action carri give rise financ agreement drawn commiss act commun beneficiari countri countri bodi design hereinaft quot beneficiari quot contract grant agreement nation intern public sector bodi natur legal person respons carri action contract agreement provid point paragraph lai term extern aid manag contractor financ agreement beneficiari countri refer paragraph conclud decemb year latest year budgetari commit made individu contract agreement implement financ agreement conclud year date budgetari commit individu contract agreement relat audit evalu conclud chapter procur articl provis articl chapter titl part relat gener provis procur applic contract cover titl subject special provis relat threshold arrang award extern contract laid implement rule contract author purpos chapter commiss behalf account beneficiari beneficiari beneficiari nation intern public sector bodi natur legal person sign commiss financ agreement grant agreement implement extern action procur procedur laid financ agreement grant agreement refer articl articl particip tender procedur open equal term person come scope treati accord specif provis basic instrument govern cooper sector concern natur legal person nation beneficiari countri countri expressli mention instrument duli substanti except case decid basi specif condit laid basic act govern cooper countri nation refer paragraph tender contract agreement widen market procur good servic commun parti appli contract procur financ budget open countri nation refer paragraph condit laid agreement chapter award grant articl action financ full budget prove essenti carri chapter audit account articl financ agreement grant agreement expressli provid commiss court auditor power audit basi document spot contractor subcontractor receiv commun fund titl european offic articl quot european offic quot purpos appli titl administr structur set institut perform specif cross cut task titl appli european anti fraud offic part appli oper european offic save provid titl articl appropri european offic total amount enter specif budget line section budget relat commiss set detail annex section annex form statement revenu expenditur subdivid section budget appropri enter annex cover financi requir european offic perform duti behalf institut european offic establish plan annex commiss director european offic decis transfer annex provid paragraph commiss inform budgetari author transfer european offic account form integr part commun account refer articl articl commiss respect appropri enter annex european offic deleg power authoris offic director european offic concern set limit condit deleg power articl interinstitut european offic draw analyt account expenditur enabl proport servic suppli institut determin manag committe lai criteria account system base remark specif budget line enter total appropri interinstitut european offic show estim cost servic suppli offic institut base analyt account provid paragraph interinstitut european offic notifi institut concern result analyt account articl manag committe european offic lai detail rule implement titl remit european offic involv suppli parti pecuniari interest manag committe lai specif provis govern suppli made keep account articl titl appli oper european anti fraud offic olaf except articl articl director olaf authoris subdeleg power staff cover staff regul titl vi administr appropri articl part appli administr appropri save provid titl articl novemb year routin administr expenditur commit advanc appropri provid financi year commit exce quarter appropri budget line current financi year appli expenditur kind approv principl budget duli adopt expenditur paid advanc pursuant legal contractu provis rent give rise payment decemb onward charg appropri financi year articl administr appropri differenti appropri administr expenditur aris contract cover period extend financi year accord local practic relat suppli equip charg budget financi year effect institut inform branch budgetari author build project signific financi implic budget branch budgetari author immedi notifi institut concern intent issu opinion fail repli institut concern proce plan oper administr autonomi subject articl ec treati articl euratom treati regard commun represent branch budgetari author notifi intent issu opinion forward week notif part transit final provis titl transit provis articl decemb council fail basi commiss propos reach agreement altern budgetari treatment neg agricultur expenditur januari replac revenu assign entireti eaggf applic paragraph replac neg expenditur assign revenu januari sentenc articl replac quot budget neg revenu expenditur quot articl read quot assign revenu titl assign origin appropri eaggf guarante section financ expenditur common agricultur polici appropri eaggf guarante section financ rural develop accompani measur quot articl classif commiss expenditur purpos provid articl appli time respect budgetari year budgetari year commiss section compris part devot expenditur institut staff administr oper part devot oper expenditur made subsect depend requir transfer procedur provid articl appli time appropri budgetari year appropri budgetari year procedur transfer appropri commiss section budget govern articl financi regul decemb amend council regul ec ecsc euratom time limit refer subparagraph articl articl articl appli time respect budgetari year earlier year time limit articl juli articl septemb articl octob articl novemb articl juli octob articl novemb articl provis titl vii part appli gradual depend technic possibl order fulli effect budgetari year articl appli time budgetari year report authoris offic deleg refer articl drawn time budgetari year commit appropri releas budgetari year prejudic articl made condit laid articl financi regul decemb amend regul ec ecsc euratom titl ii final provis articl european parliament council empow obtain inform explan budgetari matter field compet articl commiss adopt rule implement regul articl year prove regul subject review accord procedur laid articl ec treati articl euratom treati recours concili procedur european parliament request regul amend regul adopt council recours concili procedur european parliament request articl commiss adopt framework financi regul bodi set commun legal person receiv grant charg budget financi rule bodi depart framework regul specif oper requir commiss prior consent discharg implement budget bodi refer paragraph european parliament recommend council commiss intern auditor exercis power bodi refer paragraph respect commiss depart bodi refer paragraph appli account rule set articl account consolid commiss account articl financi regul decemb repeal refer repeal regul constru refer regul read accord correl tabl annex articl regul enter forc dai public offici journal european commun appli januari regul bind entireti directli applic member state luxembourg june council presid mata palou oj oj oj oj oj oj oj regul amend regul ec ecsc euratom oj oj oj annex correl tabl refer articl gt tabl gt