Commission Delegated Regulation (EU) 2019/887 of 13 March 2019 on the model finan... (32019R0887)
Commission Delegated Regulation (EU) 2019/887 of 13 March 2019 on the model financial regulation for public-private partnership bodies referred to in Article 71 of Regulation (EU, Euratom) 2018/1046 of the European Parliament and of the Council
- COMMISSION DELEGATED REGULATION (EU) 2019/887
- of 13 March 2019
- on the model financial regulation for public-private partnership bodies referred to in Article 71 of Regulation (EU, Euratom) 2018/1046 of the European Parliament and of the Council
- CHAPTER 1
- Article 1
- Subject Matter
- Article 2
- Definitions
- Article 3
- Scope of the budget
- CHAPTER 2
- Article 4
- Respect for budgetary principles
- Article 5
- Principles of unity and of budgetary accuracy
- Article 6
- Principle of annuality
- Article 7
- Commitment of appropriations
- Article 8
- Principle of equilibrium
- Article 9
- Principle of unit of account
- Article 10
- Principle of universality
- Article 11
- Corporate sponsoring
- Article 12
- Principle of specification
- Article 13
- Principle of sound financial management and performance
- Article 14
- Internal control of budget implementation
- Article 15
- Principle of transparency
- CHAPTER 3
- Article 16
- Estimate of revenue and expenditure
- Article 17
- Establishment of the budget
- CHAPTER 4
- Article 18
- Segregation of duties
- Article 19
- Budget implementation in accordance with the principle of sound financial management
- Article 20
- Powers and duties of the authorising officer
- Article 21
- Article 22
- Article 23
- Consolidated Annual Activity report
- Article 24
- Protection of the financial interests of the Union
- Article 25
- Accounting officer
- Article 26
- Liability of the financial actors
- Article 27
- Conflict of interests
- CHAPTER 5
- Article 28
- Appointment, powers and duties of the internal auditor
- Article 29
- Independence of the internal auditor
- Article 30
- Establishment of an internal audit capability
- CHAPTER 6
- Article 31
- Implementation of revenue
- Article 32
- Members' contribution
- Article 33
- Implementation of expenditure
- Article 34
- Time limits
- CHAPTER 7
- Article 35
- Forms of the PPP body contributions
- Article 36
- Cross-reliance on assessments
- Article 37
- Cross-reliance on audits
- Article 38
- Use of already available information
- Article 39
- Cooperation for protection of the financial interests of the Union
- Article 40
- Information to the Commission on cases of fraud and other financial irregularities
- Article 41
- Early-detection and exclusion system
- Article 42
- Rules on procedures, management and e-government
- Article 43
- Procurement
- Article 44
- Experts
- Article 45
- Grants
- Article 46
- Prizes
- CHAPTER 8
- Article 47
- Accounting rules
- Article 48
- Structure of the accounts
- Article 49
- Supporting documents
- Article 50
- Financial statements
- Article 51
- Budget implementation reports
- Article 52
- Provisional accounts and final accounts
- Article 53
- Annual report on budgetary and financial management
- CHAPTER 9
- Article 54
- External audit
- Article 55
- Timetable of the discharge procedure
- Article 56
- The discharge procedure
- Article 57
- Follow-up measures
- Article 58
- On-the-spot checks by the Commission, the Court of Auditors and OLAF
- CHAPTER 10
- Article 59
- Information requests
- Article 60
- Adoption of the PPP body's financial rules
- Article 61
- Repeal
- Article 62
- Entry into force
- ANNEX
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