Regulation (EU, Euratom) 2024/2509 of the European Parliament and of the Council ... (32024R2509)
INHALT
Regulation (EU, Euratom) 2024/2509 of the European Parliament and of the Council of 23 September 2024 on the financial rules applicable to the general budget of the Union (recast)
- REGULATION (EU, Euratom) 2024/2509 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL
- of 23 September 2024
- on the financial rules applicable to the general budget of the Union
- (recast)
- TITLE I
- SUBJECT MATTER, DEFINITIONS AND GENERAL PRINCIPLES
- Article 1
- Subject matter
- Article 2
- Definitions
- Article 3
- Compliance of secondary legislation with this Regulation
- Article 4
- Periods, dates and time limits
- Article 5
- Protection of personal data
- TITLE II
- PRINCIPLES
- Article 6
- Respect for budgetary principles and general regime of conditionality for the protection of the Union budget
- CHAPTER 1
- Principles of unity and of budgetary accuracy
- Article 7
- Scope of the budget
- Article 8
- Specific rules on the principles of unity and budgetary accuracy
- CHAPTER 2
- Principle of annuality
- Article 9
- Definition
- Article 10
- Budgetary accounting for revenue and appropriations
- Article 11
- Commitment of appropriations
- Article 12
- Cancellation and carry-over of appropriations
- Article 13
- Detailed provisions on cancellation and carry-over of appropriations
- Article 14
- Decommitments
- Article 15
- Making appropriations corresponding to decommitments available again
- Article 16
- Rules applicable in the event of late adoption of the budget
- CHAPTER 3
- Principle of equilibrium
- Article 17
- Definition and scope
- Article 18
- Balance from financial year
- CHAPTER 4
- Principle of unit of account
- Article 19
- Use of euro
- CHAPTER 5
- Principle of universality
- Article 20
- Scope
- Article 21
- Assigned revenue
- Article 22
- Structure to accommodate assigned revenue and provision of corresponding appropriations
- Article 23
- Contributions from Member States to research programmes
- Article 24
- Assigned revenue resulting from the participation of EFTA States in certain Union programmes
- Article 25
- Donations
- Article 26
- Corporate sponsorship
- Article 27
- Rules on deductions and exchange rate adjustments
- CHAPTER 6
- Principle of specification
- Article 28
- General provisions
- Article 29
- Transfers by Union institutions other than the Commission
- Article 30
- Transfers by the Commission
- Article 31
- Transfer proposals submitted to the European Parliament and to the Council by Union institutions
- Article 32
- Transfers subject to special provisions
- CHAPTER 7
- Principle of sound financial management and performance
- Article 33
- Performance and principles of economy, efficiency and effectiveness
- Article 34
- Evaluations
- Article 35
- Compulsory financial statement
- Article 36
- Internal control of budget implementation
- CHAPTER 8
- Principle of transparency
- Article 37
- Publication of accounts and budgets
- Article 38
- Publication of information on recipients and other information
- TITLE III
- ESTABLISHMENT AND STRUCTURE OF THE BUDGET
- CHAPTER 1
- Establishment of the budget
- Article 39
- Estimates of revenue and expenditure
- Article 40
- Estimated budget of the Union bodies referred to in Article 70
- Article 41
- Draft budget
- Article 42
- Letter of amendment to the draft budget
- Article 43
- Obligations of Member States as a result of the adoption of the budget
- Article 44
- Draft amending budgets
- Article 45
- Early transmission of estimates and draft budgets
- CHAPTER 2
- Structure and presentation of the budget
- Article 46
- Structure of the budget
- Article 47
- Budget nomenclature
- Article 48
- Negative revenue
- Article 49
- Provisions
- Article 50
- Negative reserve
- Article 51
- Emergency Aid Reserve
- Article 52
- Presentation of the budget
- Article 53
- Rules on the establishment plans for staff
- CHAPTER 3
- Budgetary discipline
- Article 54
- Compliance with the Multiannual Financial Framework and the decision on the system of own resources of the European Union
- Article 55
- Compliance of Union acts with the budget
- TITLE IV
- BUDGET IMPLEMENTATION
- CHAPTER 1
- General provisions
- Article 56
- Budget implementation in accordance with the principle of sound financial management
- Article 57
- Information on transfers of personal data for audit purposes
- Article 58
- Basic act and exceptions
- Article 59
- Budget implementation by Union institutions other than the Commission
- Article 60
- Delegation of budget implementation powers
- Article 61
- Conflict of interests
- CHAPTER 2
- Methods of implementation
- Article 62
- Methods of budget implementation
- Article 63
- Shared management with Member States
- CHAPTER 3
- European offices and Union bodies
- Section 1
- European offices
- Article 64
- Scope of competences of European offices
- Article 65
- Appropriations regarding European offices
- Article 66
- Non-obligatory tasks
- Article 67
- Accounting records of European offices
- Section 2
- Agencies and Union bodies
- Article 68
- Applicability to the Euratom Supply Agency
- Article 69
- Executive agencies
- Article 70
- Bodies set up under the TFEU and the Euratom Treaty
- Article 71
- Public-private partnership bodies
- CHAPTER 4
- Financial actors
- Section 1
- Principle of segregation of duties
- Article 72
- Segregation of duties
- Section 2
- Authorising Officer
- Article 73
- Authorising officer
- Article 74
- Powers and duties of the authorising officer
- Article 75
- Keeping of supporting documents by authorising officers
- Article 76
- Powers and duties of Heads of Union Delegations
- Section 3
- Accounting Officer
- Article 77
- Powers and duties of the accounting officer
- Article 78
- Appointment and termination of duties of the accounting officer
- Article 79
- Powers which may be delegated by the accounting officer
- Article 80
- Accounting rules
- Article 81
- Organisation of the accounts
- Article 82
- Keeping the accounts
- Article 83
- Content and keeping of budget accounts
- Article 84
- General accounts
- Article 85
- Bank accounts
- Article 86
- Treasury management
- Article 87
- The inventory of assets
- Section 4
- Imprest Administrator
- Article 88
- Creation of imprest accounts
- Article 89
- Administration of imprest accounts
- CHAPTER 5
- Liability of financial actors
- Section 1
- General rules
- Article 90
- Withdrawal of delegation of powers to and suspension of duties of financial actors
- Article 91
- Liability of financial actors for illegal activity, fraud or corruption
- Section 2
- Rules applicable to authorising officers responsible
- Article 92
- Rules applicable to authorising officers
- Article 93
- Treatment of financial irregularities on the part of a member of staff
- Section 3
- Rules applicable to accounting officers and imprest administrators
- Article 94
- Rules applicable to accounting officers
- Article 95
- Rules applicable to imprest administrators
- CHAPTER 6
- Revenue operations
- Section 1
- Making own resources available
- Article 96
- Own resources
- Section 2
- Estimate of amounts receivable
- Article 97
- Estimate of amounts receivable
- Section 3
- Establishment of amounts receivable
- Article 98
- Establishment of amounts receivable
- Article 99
- Default interest
- Section 4
- Authorisation of recovery
- Article 100
- Authorisation of recovery
- Section 5
- Recovery
- Article 101
- Rules on recovery
- Article 102
- Recovery by offsetting
- Article 103
- Recovery procedure failing voluntary payment
- Article 104
- Additional time for payment
- Article 105
- Limitation period
- Article 106
- National treatment for entitlements of the Union
- Article 107
- Fines, other penalties, sanctions and accrued interest imposed by Union institutions
- Article 108
- Recovery of fines, other penalties or sanctions imposed by Union institutions
- Article 109
- Compensatory interests
- CHAPTER 7
- Expenditure operations
- Article 110
- Financing decisions
- Article 111
- Expenditure operations
- Article 112
- Types of budgetary commitments
- Article 113
- Commitments for EAGF appropriations
- Article 114
- Time limits for commitments
- Article 115
- Types of payments
- Article 116
- Time limits for payments
- CHAPTER 8
- Internal auditor
- Article 117
- Appointment of the internal auditor
- Article 118
- Powers and duties of the internal auditor
- Article 119
- Work programme of the internal auditor
- Article 120
- Independence of the internal auditor
- Article 121
- Liability of the internal auditor
- Article 122
- Action before the Court of Justice of the European Union
- Article 123
- Internal audit progress committees
- TITLE V
- COMMON RULES
- CHAPTER 1
- Rules applicable to direct, indirect and shared management
- Article 124
- Scope
- Article 125
- Forms of Union contribution
- Article 126
- Cross-reliance on assessments
- Article 127
- Cross-reliance on audits
- Article 128
- Use of already available information
- Article 129
- Cooperation for protection of the financial interests of the Union
- Article 130
- Partial applicability of the exclusion system to shared management
- CHAPTER 2
- Rules applicable to direct and indirect management
- Section 1
- Rules on Procedures and Management
- Article 131
- Financial framework partnerships
- Article 132
- Suspension, termination and reduction
- Article 133
- Record-keeping and updating of postal and electronic addresses by recipients
- Article 134
- Adversarial procedure and means of redress
- Article 135
- Interest rate rebates and guarantee fee subsidies
- Article 136
- Protection of security and public order
- Section 2
- Early detection and exclusion system
- Article 137
- Protection of the financial interests of the Union by means of detection of risks, exclusion and imposition of financial penalties
- Article 138
- Exclusion criteria and decisions on exclusions
- Article 139
- Declaration and evidence of absence of an exclusion situation
- Article 140
- Financial penalties
- Article 141
- Duration of exclusion and limitation period
- Article 142
- Publication of exclusion and financial penalties
- Article 143
- Rejection from an award procedure
- Article 144
- The early detection and exclusion system
- Article 145
- Panel
- Article 146
- Communication in the context of early detection and exclusion procedures
- Article 147
- Transmission of information for the purpose of the early detection and exclusion system
- Article 148
- Exception applicable to the Joint Research Centre
- Section 3
- IT systems and e-Government
- Article 149
- Electronic management of operations
- Article 150
- e-Government
- Article 151
- Electronic exchange systems
- Article 152
- Submission of application documents
- CHAPTER 3
- Rules applicable to direct management
- Article 153
- Evaluation committee
- Article 154
- Clarification and correction of application documents
- Article 155
- Guarantees
- Article 156
- Guarantee on pre-financing
- TITLE VI
- INDIRECT MANAGEMENT
- Article 157
- Indirect management
- Article 158
- Implementation of Union funds and budgetary guarantees
- Article 159
- Indirect management with international organisations
- Article 160
- Indirect management with Member State organisations
- Article 161
- Indirect management with third countries
- Article 162
- Blending operations
- TITLE VII
- PROCUREMENT AND CONCESSIONS
- CHAPTER 1
- Common provisions
- Article 163
- Principles applicable to contracts and scope
- Article 164
- Annex on procurement and delegation of powers
- Article 165
- Mixed contracts and common procurement vocabulary
- Article 166
- Publicity measures
- Article 167
- Procurement procedures
- Article 168
- Interinstitutional procurement, joint procurement and procurement on behalf of Member States
- Article 169
- Preparation of a procurement procedure
- Article 170
- Award of contracts
- Article 171
- Submission, electronic communication and evaluation
- Article 172
- Contacts during the procurement procedure
- Article 173
- Award decision and information to candidates or tenderers
- Article 174
- Cancellation of the procurement procedure
- Article 175
- Performance and modifications of the contract
- Article 176
- Performance guarantees and retention money guarantees
- CHAPTER 2
- Provisions applicable to contracts awarded by union institutions on their own account
- Article 177
- The contracting authority
- Article 178
- Thresholds applicable and standstill period
- Article 179
- Rules on access to procurement
- Article 180
- Procurement rules of the World Trade Organisation
- CHAPTER 3
- Provisions applicable for procurement in the field of external actions
- Article 181
- External action procurement
- Article 182
- Rules on access to procurement in the field of external actions
- TITLE VIII
- GRANTS
- CHAPTER 1
- Scope and form of grants
- Article 183
- Scope and form of grants
- Article 184
- Lump sums, unit costs and flat-rate financing
- Article 185
- Single lump sums
- Article 186
- Checks and controls on beneficiaries related to lump sums, unit costs and flat rates
- Article 187
- Periodic assessment of lump sums, unit costs or flat-rates
- Article 188
- Usual cost accounting practices of the beneficiary
- Article 189
- Eligible costs
- Article 190
- Affiliated entities and sole beneficiary
- CHAPTER 2
- Principles
- Article 191
- General principles applicable to grants
- Article 192
- Transparency
- Article 193
- Co-financing
- Article 194
- Principle of non-cumulative award and prohibition of double funding
- Article 195
- No-profit principle
- Article 196
- Principle of non-retroactivity
- CHAPTER 3
- Grant award procedure and grant agreement
- Article 197
- Content and publication of calls for proposals
- Article 198
- Exceptions to calls for proposals
- Article 199
- Content of grant applications
- Article 200
- Eligibility criteria
- Article 201
- Selection criteria
- Article 202
- Award criteria
- Article 203
- Evaluation procedure
- Article 204
- Grant agreement
- CHAPTER 4
- Implementation of grants
- Article 205
- Amount of the grant and extension of audit findings
- Article 206
- Supporting documents for payment requests
- Article 207
- Financial support to third parties
- Article 208
- Implementation contracts
- TITLE IX
- PRIZES
- Article 209
- General rules
- Article 210
- Rules of contest, award and publication
- TITLE X
- FINANCIAL INSTRUMENTS, BUDGETARY GUARANTEES AND FINANCIAL ASSISTANCE
- CHAPTER 1
- Common provisions
- Article 211
- Scope and implementation
- Article 212
- Principles and conditions applicable to financial instruments and budgetary guarantees
- Article 213
- Financial liability of the Union
- Article 214
- Provisioning of financial liabilities
- Article 215
- Common provisioning fund
- Article 216
- Effective provisioning rate
- Article 217
- Annual reporting
- CHAPTER 2
- Specific provisions
- Section 1
- Financial instruments
- Article 218
- Rules and implementation
- Article 219
- Financial instruments directly implemented by the Commission
- Article 220
- Combination with funds implemented under shared management
- Section 2
- Budgetary guarantees
- Article 221
- Rules for budgetary guarantees
- Article 222
- Implementation of budgetary guarantees
- Section 3
- Financial assistance
- Article 223
- Rules and implementation
- Article 224
- Diversified funding strategy
- TITLE XI
- CONTRIBUTIONS TO EUROPEAN POLITICAL PARTIES
- Article 225
- General provisions
- Article 226
- Principles
- Article 227
- Budgetary aspects
- Article 228
- Call for contributions
- Article 229
- Award procedure
- Article 230
- Form of contributions
- Article 231
- Guarantees
- Article 232
- Use of contributions
- Article 233
- Report on the use of the contributions
- Article 234
- Amount of the contribution
- Article 235
- Control and penalties
- Article 236
- Record keeping
- Article 237
- Selection of external audit bodies or experts
- TITLE XII
- OTHER BUDGET IMPLEMENTATION INSTRUMENTS
- Article 238
- Union trust funds for external actions
- Article 239
- Implementation of Union trust funds for external actions
- Article 240
- Union contributions to global initiatives
- Article 241
- Use of budget support
- Article 242
- Remunerated external experts
- Article 243
- Non-remunerated experts
- Article 244
- Non-financial donations
- Article 245
- Membership fees and other payments of subscriptions
- Article 246
- Expenditure on the members and staff of Union institutions
- TITLE XIII
- ANNUAL ACCOUNTS AND OTHER FINANCIAL REPORTING
- CHAPTER 1
- Annual accounts
- Section 1
- Accounting framework
- Article 247
- Structure of the accounts
- Article 248
- Supporting documents
- Article 249
- Financial statements
- Section 2
- Budget implementation reports
- Article 250
- Budget implementation reports
- Section 3
- Annual accounts timetable
- Article 251
- Provisional accounts
- Article 252
- Approval of the final consolidated accounts
- CHAPTER 2
- Integrated financial and accountability reporting
- Article 253
- Integrated financial and accountability reporting
- CHAPTER 3
- Budgetary and other financial reporting
- Article 254
- Monthly reporting on budget implementation
- Article 255
- Annual report on budgetary and financial management
- Article 256
- Annual report on contingent liabilities arising from budgetary guarantees and financial assistance and the sustainability of those contingent liabilities
- Article 257
- Status report on accounting issues
- Article 258
- Reporting on Union trust funds for external actions
- Article 259
- Publication of information on recipients
- TITLE XIV
- EXTERNAL AUDIT AND DISCHARGE
- CHAPTER 1
- External audit
- Article 260
- External audit by the Court of Auditors
- Article 261
- Rules and procedure on the audit
- Article 262
- Checks on securities and cash
- Article 263
- Court of Auditors’ right of access
- Article 264
- Annual report of the Court of Auditors
- Article 265
- Special reports of the Court of Auditors
- CHAPTER 2
- Discharge
- Article 266
- Timetable of the discharge procedure
- Article 267
- The discharge procedure
- Article 268
- Follow-up measures
- Article 269
- Specific provisions regarding the EEAS
- TITLE XV
- ADMINISTRATIVE APPROPRIATIONS
- Article 270
- General provisions
- Article 271
- Payments made in advance
- Article 272
- Specific provisions regarding building projects
- Article 273
- Early information procedure and prior approval procedure
- TITLE XVI
- INFORMATION REQUESTS AND DELEGATED ACTS
- Article 274
- Information requests by the European Parliament and by the Council
- Article 275
- Exercise of the delegation
- Article 276
- Committee procedure
- TITLE XVII
- FINAL AND TRANSITIONAL PROVISIONS
- Article 277
- Transitional provisions
- Article 278
- Review
- Article 279
- Repeal
- Article 280
- Entry into force and application
- ANNEX I
- Chapter 1
- Common provisions
- SECTION 1
- FRAMEWORK CONTRACTS AND PUBLICITY
- 1. Framework contracts and specific contracts
- 2. Advertising of procedures for contracts with a value equal to or greater than the thresholds referred to in Article 178(1) of this Regulation or for contracts falling within the scope of Directive 2014/24/EU
- 3. Advertising of procedures for contracts with a value below the thresholds referred to in Article 178(1) of this Regulation or for contracts outside the scope of Directive 2014/24/EU
- 4. Publication of notices
- 5. Other forms of advertising
- SECTION 2
- PROCUREMENT PROCEDURES
- 6. Minimum number of candidates and arrangements for negotiation
- 7. Innovation partnership
- 8. Design contests
- 9. Dynamic purchasing system
- 10. Competitive dialogue
- 11. Use of a negotiated procedure without prior publication of a contract notice
- 12. Use of a competitive procedure with negotiation or competitive dialogue
- 13. Procedure involving a call for expression of interest
- 14. Middle, low and very low value contracts
- 15. Preliminary market consultation
- 16. Procurement documents
- 17. Technical specifications
- 18. Exclusion and selection criteria
- 19. Economic and financial capacity
- 20. Technical and professional capacity
- 21. Award criteria
- 22. Use of electronic auctions
- 23. Abnormally low tenders
- 24. Time limits for receipt of tenders and requests to participate
- 25. Access to procurement documents and time limit to provide additional information
- 26. Time limits in urgent cases
- 27. Electronic catalogues
- 28. Opening of tenders and requests to participate
- 29. Evaluation of tenders and requests to participate
- 30. Results of the evaluation and award decision
- 31. Information for candidates and tenderers
- Chapter 2
- Provisions applicable to contracts awarded by Union institutions on their own account
- 32. Central purchasing body
- 33. Lots
- 34. Multiple sourcing
- 35. Arrangements for estimating the value of a contract
- 36. Standstill period before signature of the contract
- Chapter 3
- Procurement in the field of external actions
- 37. Special provisions relating to thresholds and the arrangements for awarding contracts in the field of external actions
- 38. Advertising
- 39. Thresholds and procedures
- 40. Use of the negotiated procedure for service, supply and works contracts
- 41. Tender specifications
- 42. Time limits for procedures
- ANNEX II
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