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This document is meant purely as a documentation tool and the institutions do not assume any liability for its contents
►B COMMISSION REGULATION (EURATOM, ECSC, EC) No 3418/93
of 9 December 1993
layingdowndetailedrulesfortheimplementationofcertainprovisionsoftheFinancialRegulation
of 21 December 1977
(OJ L 315, 16.12.1993, p. 1)
Amended by:
Official Journal
No page date
►M1Commission Decision 97/594/ECSC, EC, Euratom of 30 July 1997 L 239 54 30.8.1997
NB: This consolidated version contains references to the European unit of account and/or the ecu, which from 1 January 1999
should be understood as references to the euro — Council Regulation (EEC) No 3308/80 (OJ L 345, 20.12.1980, p. 1) andCouncil Regulation (EC) No 1103/97 (OJ L 162, 19.6.1997, p. 1).
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COMMISSIONREGULATION(EURATOM,ECSC,EC)No3418/
93
of 9 December 1993
layingdowndetailedrulesfortheimplementationofcertainprovi-
sions of the Financial Regulation of 21 December 1977
THE COMMISSION OF THE EUROPEAN COMMUNITIES,
Havingreg ard to the Treaty establishingthe European Coal and SteelCommunity,
Havingreg ard to the Treaty establishingthe European Community,Having regard to the Treaty establishing the European Atomic Energy
Community,
Having regard to the Financial Regulation of 21 December 1977 applic-
able to the general budget of the European Communities(
1), as last
amended by Council Regulation (Euratom, ECSC, EEC) No 610/90 (2),
and in particular Article 126 thereof,
After consultingthe European Parliament and the Council,Havingreg ard to the opinions of the Court of Justice, the Court of
Auditors and the Economic and Social Committee,
Whereas certain provisions of Articles 11, 22, 23, 24, 25, 28, 29, 36, 37,
38, 41, 45, 46, 49, 53, 54, 57, 58, 60, 62, 63, 64, 65, 66, 70, 75, 94, 97,123 and 128 of the Financial Regulation explicitly provide that detailedrules shall be drawn up for their implementation;
Whereas Commission Regulation 86/610/EEC, Euratom, ECSC (
3)
requires a number of changes, in particular as a result of the revision ofthe Financial Regulation;
Whereas implementingrules should be laid down to clarify the treat-
ment of certain contributions by third parties to Community activities;
Whereas it would be clearer and more rational to incorporate all the
implementingrules in force in one text and to repeal Reg ulation 86/610/EEC, Euratom, ECSC;
Whereas the drawing-up of the rules in question does not preclude the
drawing-up at a later date of other implementing rules for which noformal provision is made in the Financial Regulation but which mightsubsequently appear appropriate,
HAS ADOPTED THIS REGULATION:
TITLE I
CONDITIONS UNDER WHICH THE ECU IS TO BE APPLIED TO
REVENUE AND EXPENDITURE
(Article 11 (4) of the Financial Regulation)
Article 1
Conversions between the ECU and national currencies shall as a rule be
made at the daily ECU rate published in the Official Journal of the
European Communities . However, for accountingpurposes provided for
in Articles 69 to 72 of the Financial Regulation, pursuant to Article 11(4) of the Financial Regulation, conversion between the ECU andnational currencies shall be made at the monthly ECU rates calculated
(1) OJ No L 356, 31. 12. 1977, p. 1.
(2) OJ No L 70, 16. 3. 1990, p. 1.
(3) OJ No L 360, 19. 12. 1986, p. 1.
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on the basis of the rate on the penultimate workingday of the month
precedingthat for which the rates are established.
Article 2
Where commitment proposals and debt establishments are drawn up in
a national currency, they shall be converted into ECU in accordancewith the rule laid down in Article 1.
The correspondingpayment order and the recovery order must be drawn
up in the same currency.
The balance, expressed in ECU, of a commitment or of an established
entitlement in a national currency shall be revalued every month whenthe statement of the budgetary accounts is established. The final revalu-ation of the balance of commitments for the financial year shall bemade at the December rate; the balance of established entitlements shallbe revalued at the rate of 31 December for the purposes of drawingupthe balance sheet.
In addition, these balances may also be revalued in the course of a
month if there has been a currency realignment.
Article 3
By way of derogation from the provisions of Article 1, the rate to be
used for the month ‘n' for which statements of expenditure out ofadvances financed by the EAGGF Guarantee Section are made pursuantto Article 3 (5) of Commission Regulation (EEC) No 2776/88 (
1), shall
be that of the tenth day of the month ‘n + 1'or the first precedingdayfor which a general quotation is available.
This rate shall also be used for the correspondingadvances laid down in
Articles 4 and 5 of Regulation (EEC) No 2776/88.
The differences in national currency between the financial resources
made available to the Member States for month ‘n'and the expenditureentered in the accounts for the same month shall be reconverted intoECU at the rate on the tenth day of the month ‘n + 2'.
Article 4
The December rates of the ECU shall be used to calculate the commit-
ments outstandingat the end of the financial year and, in the case ofnon-differentiated appropriations, to determine the appropriations to becarried over.
Payments made in respect of a given financial year between the first
and 15th day of January of the followingyear shall be entered in theaccounts, for budget purposes, at the December rate of the ECU.
Article 5
Payments against outstanding commitments under non-differentiated
appropriations shall be made, for the equivalent of the amounts carriedover, in national currencies or in ECU; payments shall be entered in theaccounts at the rates in force at the time of payment. Any paymentsmade in excess of the appropriations carried over for each budgetheadingshall be taken into account when the balance for the year isbeingcalculated in accordance with Article 15 of Council Reg ulation(EEC, Euratom) No 1552/89 (
2).
In the case of differentiated appropriations, the adjustments of commit-
ments outstandingfrom earlier years worked out at the time of therevaluations shall be entered in the budget accounts and included in thetable in the revenue and expenditure account recordingpaymentsagainst commitments from previous financial years.
(1) OJ No L 249, 8. 9. 1988, p. 9.
(2) OJ No L 155, 7. 6. 1989, p. 1.
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TITLE II
DELEGATION OF POWERS
(Article 22 of the Financial Regulation)
Article 6
The acts by which powers are delegated pursuant to Article 22 (4) of
the Financial Regulation shall designate those members of staff of theinstitution authorized to sign for and on behalf of the delegator.
In such acts reference shall be made to the provisions of the rules of
procedure referred to in Article 22 (4) settingout the conditionsgoverning the delegation of powers.
Article 7
The acts referred to in Article 6, accompanied by a specimen signature
of the official to whom powers have been delegated, shall be communi-cated:
— to the delegatee,
— to the institution’s accountingofficer, who may not make any
payment which has been authorized by officials not empowered todo so,
— to the institution’s financial controller, who shall be responsible for
verifying the legality and regularity of revenue and expenditure,
— to the authorizingofficers, only in the case of deleg ation of powers
by the financial controller or by the accountingofficer, or of thesubdelegation of powers by authorizing officers within the limits ofthe powers delegated to them,
— to the Court of Auditors.
The acts terminatingsuch deleg ations of powers shall also be communi-
cated as provided for above.
Article 8
In every case act of delegation shall specify the limits within which the
delegatees are authorized to draw up proposals for the establishment ofdebts and for recovery orders, proposals for the commitment of expen-diture and payment orders, the numbers of the articles and items inrespect of which powers have been delegated and, where appropriate,the length of time for which powers have been delegated.
Article 9
Actingin accordance with the provisions of the Financial Reg ulation
and of this Regulation, each institution shall adopt such measures foradministeringappropriations as it deems necessary for the proper imple-mentation of its section of the budget.
Each institution shall draw up a document containingthe internal provi-
sions adopted for this purpose. This document shall include the basicrules on the assignment of responsibilities to authorizing officers andadministeringdepartments for the implementation of the statement ofexpenditure and statement of revenue within the section for each institu-tion.
The document referred to in the second paragraph and any other internal
instructions of general scope for implementing the budget and theaccounts shall be made available to all the departments involved in themanagement of the budget and to the Court of Auditors.
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TITLE III
MANAGEMENTBYMEANSOFINTEGRATEDCOMPUTERSYSTEMS
(Article 23 of the Financial Regulation)
Article 10
1. For the purposes of Article 23 of the Financial Regulation ‘inte-
grated computer systems' means computerized management andaccountingprog rammes which require the intervention of the author-izingofficer, the financial controller and the accountingofficer and setup by joint agreement between these departments.
2. Use of the systems is subject to the followingrules:
(a) the system must check the availability of appropriations for the
operation proposed and reject any operation for which appropria-tions are not available;
(b) the system must ensure that each operation is handled only by those
officials empowered to do so in the departments of the authorizingofficer, the financial controller and the accountingofficer, inaccordance with the provisions adopted by each institution underArticle 9;
(c) the system must ensure effective separation of the functions of the
authorizingofficer, the financial controller and the accountingofficer;
(d) the institution shall ensure that its internal and external procedures
guarantee the security of the information and of the operation of thesystem;
(e) the institution shall ensure that the physical security of the system is
guaranteed;
(f) without prejudice to the provisions of Articles 84, 87 and 89 of the
Financial Regulation, each institution may, where the authorizingofficer, the financial controller and the accountingofficer considerby common accord that the system offers guarantees satisfying itssecurity requirements, substitute computer media for the paperdocuments used previously, viz. commitment proposals, paymentorders and recovery orders.
TITLE IV
RULES APPLICABLE TO THE ACCOUNTING OFFICER, TO THE
ASSISTANT ACCOUNTING OFFICERS AND TO THE IMPREST
ADMINISTRATORS
(Articles 25 and 75 of the Financial Regulation)
Section I
General provisions
Article 11
Each institution shall, by reasoned decision, appoint an accounting
officer who shall be responsible for:
(a) the recovery of debts, the collection of receipts, the payment of
expenditure and cash management;
(b) the keepingof the accounts and the preparation of financial state-
ments in accordance with Articles 69 to 72 and 78 to 81 of theFinancial Regulation.
Article 12
The institution may appoint, on the basis of the reasoned opinion of the
accountingofficer, one or more assistant accountingofficers who shallreport to the accountingofficer and whose responsibilities shall bedetermined by the latter.
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Article 13
The accountingofficer shall be appointed by each institution from
officials of category A or B who are nationals of the Member States.
Assistant accountingofficers shall be appointed by each institution from
officials of categories A and B and, in special cases, of category C whoare nationals of the Member States.
The imprest administrators appointed under Article 83 of this Regula-
tion shall be chosen from officials of categories A, B and C, or, shouldthe need arise, from other staff havinga status equivalent to thosecategories.
Article 14
The accountingofficer and assistant accountingofficers shall be chosen
by the institution on the grounds of their particular qualifications asevidenced by diplomas or by equivalent professional experience.
Article 15
The duties performed by the accountingofficer and the assistant
accountingofficers are incompatible with those of the authorizingoffi-cers, the imprest administrators and the financial controller.
The duties performed by the imprest administrators are incompatible
with those of the financial controller.
Article 16
The accountingofficer shall exercise his specific responsibilities in
accordance with the provisions of the Financial Regulation.
In particular, the accountingofficer shall ensure objectiveness in the
keepingof the accounts and the preparation of the financial statementsin accordance with Articles 69 to 72 and 78 to 81 of the FinancialRegulation.
The institution shall provide the accountingofficer with the personnel
and equipment required for the proper performance of his duties.
Prior to the implementation of expenditure, the accountingofficer shall
ensure compliance with the requirements laid down by the FinancialRegulation and by this Regulation, and shall ascertain the validity of thedischarge and the absence of any material error.
He shall suspend payment and indicate all the reasons for this decision
whenever the checks carried out reveal that the provisions referred to inthe first four paragraphs have not been complied with.
Payments effected in non-compliance with the requirements of Article
51 (3) of the Financial Regulation shall result in disciplinary andpossibly financial measures against accounting officers, assistantaccountingofficers and imprest administrators under the terms laiddown in Article 22 and Articles 86 to 89 of the Staff Regulations ofofficials of the European Communities and the conditions of employ-ment of other servants of the Communities (hereinafter referred to as‘the Staff Regulations').
Article 17
When the preliminary draft budget is being drawn up, the accounting
officer shall be consulted on any problem of budgetary presentationwhich may affect budgetary accounting.
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Section II
Performance of duties relating to the keeping of accounts and the
preparation of financial statements
Article 18
1. In accordance with the fourth paragraph of Article 25 of the
Financial Regulation, the accounting officer shall prepare the periodicalstatements and the revenue and expenditure account and balance sheetof the institution to which he belongs. For this purpose, he shall keepthe accounts of all operations in the financial year and shall close theaccounts at the end of the year.
2. The financial statements shall be submitted pursuant to Articles 79
and 81 of the Financial Regulation to the financial controller, thenfinally adopted by the institution.
3. In the event of an accountingofficer terminatinghis duties, an
interim statement of account shall be drawn up on the date of thetermination of the officer’s duties.
The statement shall be signed in acceptance by the accounting officer
who is terminatinghis duties and by the new accountingofficer.
Article 19
The other institutions shall send to the Commission by 1 March the
revenue and expenditure account and balance sheet which they havedrawn up and any document or information of use for the consolidationof accounts.
Article 20
The Commission’s accountingofficer shall centralize all the informa-
tion he needs and shall draw up the consolidated revenue and expendi-ture account and balance sheet of the European Communities so that theCommission can adopt them and send them to the European Parliament,the Council and the Court of Auditors by 1 May.
Article 21
After its accountingofficer has consulted the accountingofficers of the
other institutions, the Commission shall:
— adopt accountingmethods common to all the institutions,
— adopt and keep up to date the structure of the chart of accounts of
the institutions,
— harmonize the presentation of balance sheets.
It shall justify and explain any chance in accountingpractice in the
notes annexed to the balance sheet.
Section III
Performance of duties relating to cash management
Article 22
In accordance with the first paragraph of Article 25 of the Financial
Regulation the accounting officer, who is responsible for the collectionof revenue and the payment of expenditure, shall manage the corre-spondingmonies.
The institution shall open or cause to be opened the necessary bank
accounts after negotiating the terms in accordance with the principles ofsound financial management. The operating terms for the accounts shallbe subject to periodic review and where necessary to renegotiation; theyshall be monitored by the financial controller.
The Commission’s accountingofficer shall be responsible, after consul-
tation with the accountingofficers of the other insitutions, for harmo-
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nizingthe operatingterms for the accounts opened by the variousinstitutions.
Article 23
The accountingofficer shall be responsible for manag ingthe assets of
the institution to which he belongs, for authorizing transfers betweenbank accounts and for conductingcurrency conversion operations insuch a way that none of these accounts are in debit.
Transfers between bank accounts must be made within the limits of
available funds.
Article 24
The Commission’s accountingofficer shall divide the funds available in
the national treasuries and the central banks of the Member Statesbetween the Member States in accordance with Article 12 of Regulation(EEC, Euratom) No 1552/89.
Article 25
The accountingofficer shall reg ularly reconcile the bank accounts with
the bookkeepingand shall check that the terms neg otiated are beingproperly applied.
Article 26
The accountingofficer shall replenish the imprest accounts and monitor
the financial aspects of these accounts.
Article 27
The Commission’s accountingofficer shall, in accordance the Article 1
of this Regulation, determine the rate of the ECU against each of thecurrencies which the institutions have to use for the implementation ofthe budget.
Section IV
Insurance
Article 28
The accountingofficer, assistant accountingofficers and imprest admin-
istrators shall insure themselves, through the institution, against thefinancial risks inherent in their duties.
Article 29
The premiums for the insurance shall be paid direct to the insurer by the
institution.
Article 30
Without prejudice to:
— Articles 86 to 89 to the Staff Regulations,
— Article 75 of the Financial Regulation,— the institution’s right of recovery vis-à-vis third parties,
the institution, in accordance with the second paragraph of Article 215
of the EEC Treaty, shall bear all risks and deficits not covered by theinsurers, in so far as the amounts credited to the guarantee accountopened in the name of the official whose liability is involved are notsufficient to cover the deficit.
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Section V
Special allowance and guarantee account
Article 31
The monthly amount of the special allowance referred to in Article 75
(4) of the Financial Regulation shall be:
— ECU ►M1131◄for the accountingofficer,
— ECU ►M187◄for assistant accountingofficers,
— ECU ►M144◄for imprest administrators, where the amount of
the imprest is at least ECU ►M13 600◄and where the period of
the imprest is at least 30 consecutive days.
This allowance shall be denominated in ECU and the appropriate
amount shall be credited in ECU to the guarantee account provided forin Article 32.
Article 32
A guarantee account in the name of each staff member concerned shall
be opened in the institution’s general accounts. At the request of eachinstitution concerned, this account may be centralized in the Commis-sion’s general accounts. This account shall be credited periodically withthe monthly allowance referred to in Article 31 and with annual interestcorrespondingto the annual averag e of the monthly rates applied by theEuropean Monetary Cooperation Fund to its operations in ECU (
1).
It shall be debited by the amount of the deficit for which the person
concerned is declared liable by the institution which appointed him, inso far as the deficit is not covered by payments from the insurers.
Article 33
1. When an accountingofficer or assistant accountingofficer termi-
nates his duties, any balance standingto his credit in the g uaranteeaccount shall be paid to him or to those entitled through him, after adecision has been taken by the authorities referred to in Article 22 ofthe Financial Regulation and the final discharge referred to in Article 77of the Financial Regulation has been granted, and after the accountingofficer, save where he himself is concerned, and the financial controllerhave given a favourable opinion.
2. When an imprest administrator terminates his duties, any balance
standingto his credit in the g uarantee account shall be paid to him or tothose entitled through him, after agreement and verification by theaccountingofficer and the authorizingofficer concerned and after thefinancial controller has given a favourable opinion.
3. The payments referred to in the first and second paragraphs shall
be made exclusively on the written instructions of the head of theDirectorate-General or administrative unit to which the accountingofficer is assigned.
TITLE V
RULES APPLICABLE TO THE FINANCIAL CONTROLLER AND TO
THE ASSISTANT FINANCIAL CONTROLLERS
(Article 24 of the Financial Regulation)
Article 34
Each institution shall, by reasoned decision, appoint a financial
controller who shall be responsible for verification of the commitmentand authorization of all expenditure and verification of all revenue
(1) Rate published every month in the C series of the Official Journal of the
European Communities .
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under the budget of the Communities in respect of which the institution
is the authorizingbody.
Article 35
The institution may appoint one or more assistant financial controllers.
They shall report to the financial controller, who shall decide on thepowers to be delegated to them. They shall bear responsibility for theapprovals they grant in pursuance of the powers delegated to them.
Article 36
The financial controller and the assistant financial controllers shall be
chosen by the institution from nationals of the Member States on thegrounds of their particular qualifications.
Article 37
The institution shall place at the disposal of the financial controller the
staff and equipment necessary for the proper discharge of his controlduties.
Article 38
All decisions relating to the delegation and subdelegation of powers by
the financial controller or the assistant financial controllers shall complywith the provisions of Articles 6, 7 and 8.
Article 39
In carryingout his control duties, the financial controller shall be
completely independent and shall be accountable only to the institution.He may not receive any instructions nor accept any constraint as regardsthe performance of the duties assigned to him pursuant to the provisionsof the Financial Regulation by virtue of his appointment.
These provisions shall also apply to the assistant financial controllers,
within the limits of the powers delegated to them by their immediatesuperior, the financial controller.
Article 40
The financial controller may present reports to the institution at any
time and on any subject havingfinancial implications, especially asregards the application of Article 2 of the Financial Regulation.
The institution shall, on request, send these reports to the European
Parliament and the Court of Auditors unless it considers them confiden-tial.
Article 41
The financial controller and assistant financial controllers shall have
access to all supportingdocuments and to all other documents relatingto the expenditure and revenue to be checked. They may carry outon-the-spot checks.
Article 42
The liability of the financial controller and of the assistant financial
controller to disciplinary action and, where appropriate, to payment ofcompensation, within the meaningof Article 74 of the Financial Reg u-lation, can be invoked only by the institution itself, in the circumstancesset out in the second, third, fourth and fifth paragraphs.
The institution shall take a reasoned decision to conduct an inquiry.
This decision shall be communicated to the person concerned and, if heis an assistant financial controller, to the financial controller. The insti-tution may, on its direct responsibility, instruct one or more officials ofa grade not lower than that of the member of staff concerned and notcarryingout the duties of financial controller, authorizingofficer oraccountingofficer, to conduct the inquiry. Duringthe inquiry the person
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concerned and, if he is an assistant financial controller, the financial
controller, must be given a hearing.
The report on the inquiry shall be communicated to the person
concerned and, if he is an assistant financial controller, to the financialcontroller. The person concerned shall then be given a hearing by theinstitution with regard to that report.
On the basis of the report and of the hearing, the institution shall take a
reasoned decision to give the person concerned a discharge in respect ofthe matter examined or a reasoned decision under Articles 22 and 86 to89 of the Staff Regulations. Decisions entailing disciplinary actionand/or financial penalties shall be communicated to the personconcerned and, for information purposes, to the other institutions, theCourt of Auditors and, if the person concerned is an assistant financialcontroller, to the financial controller.
The person concerned may lodge an appeal with the Court of Justice, in
accordance with the provisions of the Staff Regulations, in respect ofsuch decisions.
Article 43
Without prejudice to the appeal procedures provided for in the Staff
Regulations, the financial controller and the assistant financial control-lers may lodge an appeal with the Court of Justice with regard to anyact relatingto their control duties. Such appeals must be lodg ed withinthree months from the date of notification of the act in question.
The provisions of the first paragraph shall also apply to appeals by the
institution against its financial controller or its assistant financialcontrollers.
Appeals shall be investigated and heard as provided for in Article 91 (5)
of the Staff Regulations.
TITLE VI
RECOVERY OF DEBTS
(Articles 28 and 29 of the Financial Regulation)
Article 44
In accordance with Article 28 (1) of the Financial Regulation, the
competent authorizingofficer shall draw up an estimate for any measurewhich may give rise to or modify a debt due to the Communities. Anestimate shall also be drawn up even where it is not possible from theact or decision giving rise to a future debt to ascertain the amount ordue date: where possible, it shall indicate the estimated amount and theprobable due date.
The estimate shall be forwarded to the financial controller for his
approval and to the accountingofficer for provisional reg istration.
Article 45
1. In accordance with Article 28 (2) of the Financial Regulation, the
competent authorizingofficer shall make out a recovery order withoutdelay in respect of every established debt.
The recovery order shall be forwarded to the financial controller for his
approval and to the accountingofficer for reg istration. In particular, itshall indicate the due date.
2. The accountingofficer shall proceed with recovery of the debt by
requestingthe debtor to pay the sum due by the date indicated.
3. Upon actual recovery of the sum due the accountingofficer shall
make out a revenue voucher, which shall be registered in the accounts.He shall inform the authorizingofficer and the financial controller ofthe recovery effected.
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4. Where a debt is not paid by the due date, the accountingofficershall take all due care to initiate the procedure for effectingrecovery,where necessary, by all legal means.
5. Where a debt is to be recovered in successive instalments either in
the course of a single financial year or over several financial years, itshall be registered in the accounts by means of a recovery order madeout for the full amount as soon as it is established.
Article 46
Forward estimate within the meaningof Article 28 of the Financial
Regulation shall be strictly limited to recurring revenue.
Individual cases to which such a forward estimate relates need not,
therefore, be submitted separately to the financial controller for hisapproval.
Before the end of the financial year, the authorizingofficer shall submit
amendments to forward estimates to the financial controller for hisapproval to ensure that they correspond to the debts actually established.
Article 47
In accordance with Article 45 (3), the authorizingofficer and the
financial controller must be informed as soon as possible of eachpayment received. Where no recovery order has been made out pursuantto Article 45 in respect of a payment received, the amount in questionshall be immediately credited to a suspense account in the generalaccounts and the competent authorizingofficer should initiate the proce-dure for establishingthe debt and make out the necessary recoveryorder with a view to bookingthe revenue to the budg et. Any sumcredited to such a suspense account which is found to have been undulypaid shall be repaid as soon as possible.
Article 48
Estimates and recovery orders shall be entered separately in the
accounts and numbered chronologically so that the following can bereadily ascertained in respect of all the debts of the institution:
— the measures taken which may give rise to a debt,
— the amounts of debts to be recovered,— the due dates for payment of the debts,— the debts which have been recovered,— the debts still to be recovered together with the steps taken to secure
recovery.
Article 49
The accounts must be organized in such a way that the financial
controller is able to check, at any given moment, that the registration ofthe estimate of a debt and of recovery orders is correct and to carry outthe tasks required of him under Article 29 (3) of the Financial Regula-tion.
Article 50
In accordance with Article 29 (2) of the Financial Regulation any
proposal by the authorizingofficer to waive the rig ht to recover anestablished debt shall specify in particular the debtor, the type ofrevenue, the estimated amount, the budget item in question, the stepstaken to secure recovery and the grounds for the proposed waiver.
If the superior authority of the institution overrules the financial
controller’s refusal to give approval, the decision shall be forwarded tothe authorizingofficer, who shall return the waiver proposal, tog etherwith the decision, to the financial controller. The waiver proposal,together with the decision, shall be registered in accordance with thefirst subparagraph of Article 28 (2) of the Financial Regulation.
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TITLE VII
COMMITMENT OF EXPENDITURE
(Article 36 of the Financial Regulation)
Article 51
Before takingany measure which may g ive rise to expenditure, the
competent authorizingofficer must present the financial controller witha commitment proposal. The authorizingofficer must ensure in advancethat this measure is in conformity with the principles of sound financialmanagement and in particular those of economy and cost-effectivenessprovided for in Article 2 of the Financial Regulation. Such proposalsshall in principle be drawn up in accordance with a standard form to beadopted by unanimous agreement by the authorizing officer, theaccountingofficer and the financial controller. Such commitmentproposals must give the information referred to in Article 37 of theFinancial Regulation.
Article 52
Draft decisions of a general nature taken by the institution and entailing
an obligation vis-à-vis third parties to incur expenditure shall constitutemeasures which may give rise to expenditure, without any furtherdecision beingnecessary.
Article 53
If a decision of principle must be taken by the institution before expen-
diture may be committed, the draft decision of principle shall first besubmitted to the financial controller for approval, accompanied by thecorrespondingcommitment proposal.
When the institution has approved the draft decision, the corresponding
commitment proposal shall be submitted to the financial controller forapproval.
Where the institution does not approve the draft decision or reduces the
amount of expenditure proposed, the commitment proposal shall becancelled or, where applicable, replaced by a suitably amended commit-ment proposal, which shall be submitted to the financial controller forapproval.
Article 54
Provisional commitments within the meaningof Article 36 (1) of the
Financial Regulation shall be strictly limited to recurring expenditure.Individual commitments covered by such provisional commitmentsneed not be submitted separately to the financial controller for approval.
In the case of provisional commitments, the authorizingofficer shall
check, on his own responsibility, that the individual commitments donot exceed the provisional commitment coveringthem.
Such provisional commitments shall not give rise to the automatic
carryover of appropriations as provided for in Article 7 of the FinancialRegulation unless they correspond, at the end of the financial year, tofinancial commitments actually entered into before the deadlines laiddown in the Financial Regulation.
Expenditure of an administrative nature which is incurred repeatedly
duringthe same budg etary year such as:
— staff expenditure (salaries and various allowances, recruitment
expenditure, etc.),
— mission expenses,— representation expenses,— meetingexpenses,— freelance interpreters,— exchanges of officials,— rent,
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— miscellaneous insurance,
— cleaningand maintenance,— leasing,— telecommunications,— water, gas and electricity,— periodicals (monthly bulletins, etc.),— subscriptions,
shall be regarded as recurring expenditure.
Article 55
If, in the case of certain measures which may give rise to expenditure,
no exact figures can be given for the expenditure when the relevantcommitment proposal is presented to the financial controller andcommunicated to the accountingofficer, the authorizingofficer mustestimate the expenditure involved and set out in his commitmentproposal the basis on which he has arrived at his estimate.
Article 56
All commitment proposals must be submitted to the financial controller
sufficiently early for him to state his position and make any commentshe considers appropriate which may then be taken into account.
Article 57
Without prejudice to Article 23 of the Financial Regulation, proposals
for the commitment of expenditure must be accompanied by all relevantsupportingdocuments and, where appropriate, by any other documentsand information which are necessary to enable the financial controller toestablish what is required by Article 38 (1) of the Financial Regulation.
TITLE VIII
REGISTRATION OF PROPOSALS FOR THE COMMITMENT OF
EXPENDITURE AFTER THE FINANCIAL CONTROLLER HAS
GRANTED APPROVAL
(Article 37 of the Financial Regulation)
Article 58
Commitment proposals shall be registered by the institution’s accounts
department. This registration procedure must make it possible to ascer-tain at any given moment for each budget item or heading for thefinancial year:
1. the appropriations available;2. the amounts of commitments entered into;3. the payments made against these commitments;4. the balance of commitments outstanding.
The registration must also make it possible to ascertain at any given
moment:
1. the amount of the initial commitment, increased where applicable by
any additional commitments;
2. the payments made against these commitments under previous finan-
cial years;
3. the amount of the commitment still to be paid at the beginning of the
financial year;
4. payments in respect of the financial year;5. the balance outstanding.
The amount of global provisional commitments under Article 99 of the
Financial Regulation shall be similarly registered.
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Article 59
The accounts must be organized in such a way as to guarantee that the
financial controller is able to check that commitments and paymentshave been registered accurately.
TITLE IX
APPROVALOFPROPOSALSFORTHECOMMITMENTOFEXPENDI-
TURE
(Article 38 of the Financial Regulation)
Article 60
Subject to the provisions of Articles 10 and 61, approval shall take the
form of the signature of the financial controller — or of an assistantfinancial controller or an official to whom powers have been delegatedor subdelegated in accordance with Article 38 — on the commitmentproposal, which shall be stamped and dated.
Article 61
In urgent cases, approval may be given in a note or by telex or by any
other means which leaves no doubt as to the fact that the commitmentproposal in question has been approved.
Article 62
If, pursuant to Article 39 of the Financial Regulation, the superior
authority of the institution overrules the financial controller’s refusal togrant approval, the decision shall be forwarded to the authorizingofficer, who shall return the commitment proposal, together with thedecision, to the financial controller. The commitment proposal, togetherwith the decision to overrule, shall be registered in accordance with theprovisions of Article 37 of the Financial Regulation.
Article 63
Articles 60, 61 and 62 shall apply to the proposals of global provisional
commitments within the meaningof Article 99 of the Financial Reg ula-tion.
Article 64
If the financial controller considers that the supportingdocuments
provided for in Articles 28 (2), 37, 41 and 45 of the Financial Regula-tion and further defined in Articles 65 to 73 of this Regulation areinadequate or incomplete, he shall postpone approval and return theproposal to the authorizingofficer, specifyingthe supportingevidencerequired.
TITLE X
SUPPORTING DOCUMENTS
(Articles 28 (2), 37, 41 and 45 of the Financial Regulation)
Section I
Recovery of debts
Article 65
For recovery orders, the followingshall constitute supportingdocu-
ments: the decision or act giving rise to the debt, accompanied bydocuments enablinga check to be made of the type of debt, thecalculation of the amount, the due date and the identity of the debtor,such as:
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(a) in the case of own resources(1):
— for customs duties, agricultural levies and sugar levies: the
statements of accounts from the Member States in accordancewith the implementingreg ulations(
2);
— for VAT and GNP-based resources: the budget for the financial
year (year n) which determines the amount, and, for the respec-tive balances (year n+1 and subsequent years), the various state-ments, summary documents and statements of accountsprovided for by the implementingreg ulations(
2);
(b) in the case of other miscellaneous revenue: the basic act, decision,
contract or agreement giving rise to the debt and the documentsgiving all the components of the calculation.
Section II
Commitment of expenditure
Article 66
For proposals for the commitment of expenditure, the followingdraft
acts constitutingoblig ations on the part of the institution shall consitutesupportingdocuments:
(a) for expenditure incurred by virtue of contracts:
the draft agreement, contract, order form or similar document,
accompanied, in the case of contracts, by the tenders received, thereasons for private treaty and, where appropriate, the opinion of theAdvisory Committee on Procurement and Contracts (hereinafterreferred to as ‘the CCAM');
(b) for aid granted autonomously:
— for financial assistance under the various funds or similar
schemes: any documents which may be provided for in therelevant basic regulations and the decisions to grant the aid;
— for subsidies in general:
— the application submitted by the recipient, accompanied,
where applicable, by an implementation report on previouslygranted subsidies,
— the reasons for the amount granted,— the draft letter of agreement or similar documents,— the budget estimate for the year for which the subsidy is
requested or any substitutingdocument.
Section III
Validation and payment of expenditure
Article 67
For supplies in general, the invoice drawn up by the supplier, accompa-
nied, where appropriate, by a copy of the document giving rise to theCommunity’s obligation (e.g. order form or contract) shall constitute asupportingdocument.
In all cases the document drawn up by the supplier must indicate:
— the nature and quantity of the supplies or, where appropriate, a
description of the services rendered in that connection,
(1) Council Decision 88/376/EEC, Euratom (OJ No L 185, 15. 7. 1988, p.
24).
(2) — Council Regulation (EEC, Euratom) No 1552/89;
— Council Regulation (EEC, Euratom) No 1553/89 (OJ No L 155,
7. 6. 1989, p. 9).
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— the unit price and the total price,
— the Community’s exemption from charges and taxes and, where
appropriate, the amount of any charges, taxes and customs dutiesincluded in the price of the goods supplied.
This document or an attached document must be endorsed by the
authorizingofficer, or the official to whom he has deleg ated authority,to the effect that:
— the supplies have been duly received, with an indication of the date
and the place of receipt,
— the supplies have been entered in the inventory, where this is
required,
— all items in the invoice have been checked, and— the opinion of the CCAM has been given where required.
Article 68
For services, the invoice (or bill of costs) drawn up by the supplier,
accompanied, where appropriate, by the contract, shall constitute a validsupportingdocument.
This invoice (or bill of costs) must:
— state the nature of the service, where appropriate the unit price, the
total price and the Community’s exemption from charges and taxesor, in so far as this is possible, the amount of any charges and taxesin respect of the service which are included in the price,
— bear the endorsement ‘passed for payment'signed by the authorizing
officer or by the official to whom he has delegated authority,certifyingthat the service has been rendered properly and that all theitems in the invoice (or bill of costs) have been checked.
Article 69
1. For study and research contracts, the followingshall constitute
supportingdocuments.
(a) a copy of the contract and of any supplementary agreements, to be
attached to the first order to pay;
(b) any document which, pursuant to the financial provisions in the
contract, substantiates the correspondingpayments (request fromthe contractor, invoices, titles of the management committees in thecase of contracts of association, or any other document substan-tiatingexpenditure). The final payment must be accompanied by adocument drawn up by the authorizingofficer certifyingthat theservice has been rendered.
2. For decisions granting financial support under the various funds or
similar measures, the followingshall constitute supportingdocuments:
(a) a copy of the decision to be attached to the first order to pay;
(b) any document which, pursuant to the financial provisions in the
basic regulations or the decisions to grant financial support,substantiates the correspondingpayments (request for payment,declaration that the work has begun, progress reports and otherdocuments). The final payment must be accompanied by a docu-ment certifyingthat the prog ramme or project has been completedand containinga statement of the expenditure actually incurred onthe programme or project.
3. For the subsidies referred to in the second indent of point (b) of
Article 66, the followingshall constitute supportingdocuments:
(a) a copy of the decision granting the subsidy;
(b) confirmation by the recipient that he accepts the Community checks
referred to in Article 87 of the Financial Regulation and, if thevolume of the subsidy warrants, a report on the implementation ofthe project and use of the funds received.
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Article 70
For staff expenditure, the followingshall constitute supportingdocu-
ments:
(a) in respect of monthly salary:
— the complete list of staff, giving all the components of remu-
neration. This list shall be attached to the payment order,
— a form (personal information sheet) showingany chang e occur-
ringin any component of remuneration. This form shall bedrawn up on the basis of the decisions taken in each particularcase,
— in the case of recruitments or appointments, a certified true copy
of the recruitment or appointment decision shall accompany thefirst salary payment;
(b) in respect of other remunerations (staff paid on an hourly or daily
basis):
— a statement produced by the authorizingofficer showingthe
days and hours of attendance;
(c) in respect of overtime:
— a statement signed by the authorized official certifying the
amount of overtime worked by the member of staff;
(d) in respect of mission expenses:
— the travel order duly signed by the competent authority,
— the ‘statement of mission expenses' showing, in particular, the
place of mission, the dates and times of departure and arrival atthe place of mission, travel expenses, subsistence expenses, andother expenses duly authorized on production of supportingdocuments; this statement shall be signed by the official onmission and by the administrative superior to whom the appro-priate powers have been delegated;
(e) in respect of other staff expenditure:
— the supportingdocuments referringto the decision on which the
expenditure is based and giving all the components of thecalculation.
Article 71
In the case of all commitments which involve payments in instalments,
a certified true copy of the contract or the decision granting financialsupport shall be attached to the first payment order. Reference to thatdocument and to the precedingpayment(s) shall be made on the otherpayment orders.
When the final payment order is drawn up, the authorizingofficer shall
certify that the operation has been completed so that the appropriatemeasures may be taken as regards the accounts with, where appropriate,the cancellation of any commitment which has been entered into but notimplemented.
Where, pursuant to Article 1 (7) of the Financial Regulation, a time
limit has been determined, the accounts shall make it possible to iden-tify and extract commitments which have not been definitively imple-mented one month prior to the date in question. The authorizingofficersshall then be required to prepare the proposal for cancellingthe commit-ment which has not been implemented or, where the requirements ofArticle 1 (7) are fulfilled, to submit a proposal amendingthe initialcommitment accompanied by appropriate reasons.
Article 72
If a single supporting document covers several payments, all the
payment orders shall bear a reference to the original document and thenumber of the payment order to which it is attached.
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Article 73
Except in the cases referred to in Articles 65 to 72 above, if an original
supportingdocument cannot be produced, a certified true copy may besubstituted for it by the authorizingofficer, who must explain why theoriginal could not be produced and must certify that the payment hasnot been made.
TITLE XI
THE GRANTING OF ADVANCES
(Article 46 of the Financial Regulation)
Article 74
Apart from the advances provided for in the Staff Regulations or a
provision laid down by regulation, the authorizing officer may grantadvances to cover expenditure to be incurred by an official or otherservant on behalf of his institution. Such expenditure, which generallycomes under staff and administrative expenditure, may arise fromspecific business or relate to likely expenditure, the nature or amount ofwhich is uncertain.
Article 75
The granting of such advances and the designation of the official or
other servant shall be the subject of a decision by the authoritiesreferred to in Article 22 of the Financial Regulation, on a proposal fromthe authorizingofficer, after the financial controller has g rantedapproval and a favourable opinion has been given by the accountingofficer. Such decisions shall specify the amount of the advance and theperiod duringwhich it is to be used.
Where the nature of the expenditure is sufficiently certain, a commit-
ment proposal shall be made before any advance is paid.
Article 76
The designated official or other servant shall be responsible for the
funds placed at his disposal and shall take every precaution to ensuretheir safekeeping.
No later than 10 days after the purpose for which the advance was
granted has been achieved, he shall give the accounting officer adetailed account of the use made of it and shall pay back any unusedamount.
No later than six weeks after the above point in time the authorizing
officer shall clear the advance in order to close the suspense accountopened when it was granted.
TITLE XII
BANK AND POST OFFICE GIRO ACCOUNTS
(Article 53 of the Financial Regulation)
Article 77
To carry out financial transactions the institution may open bank and/or
post office giro accounts in the Member States and, where appropriate,in non-member countries.
Article 78
The institution may also hold accounts with each Member State’s
central bank or approved financial institution.
Article 79
The institution shall communicate to all the financial institutions with
which it has opened accounts the names and specimen signatures of thestaff designated by it who are specifically authorized to open and draw
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on such accounts, and any limits on the withdrawals authorized for eachmember of staff so designated.
Article 80
To draw on accounts the joint signatures of two duly authorized
members of the staff shall be required, one signature necessarily beingthat of the accountingofficer, an assistant accountingofficer or animprest administrator.
In accordance with Article 53 of the Financial Regulation the institution
shall designate officials empowered to sign cheques and postal and bankcredit transfers.
Before signing any such document those officials shall check that the
payment orders and the relevant cheques and postal and bank credittransfers correspond.
Article 81
As a general rule, payment of:
— the monthly remunerations of officials and other servants, and
— expenditure relatingto supplies or services exceeding
ECU►
M1400◄must be made by cheque, post office giro or
bank credit transfer.
TITLE XIII
IMPRESTS
(Article 54 of the Financial Regulation)
Article 82
Imprest accounts may be set up when, because of its nature or particular
urgency, the payment of certain expenditure cannot be effected bymeans of a payment order signed by the authorizing officer andapproved by the financial controller. By way of derogation fromArticles 40 and 51 of the Financial Regulation the imprest accountadministrator shall be authorized to make provisional withdrawals andeffect the payment of expenditure subject to the subsequent applicationof Articles 40, 41, 44, 45, 47 and 50 of the Financial Regulation.
The creation of imprest accounts, their modification and any substantial
adaptation of their operatingconditions shall be the subject of decisionsby the authorities referred to in Article 22 of the Financial Regulationon a duly substantiated proposal by the authorizingofficer after afavourable opinion has been given by the accounting officer and thefinancial controller.
Article 83
Decisions to appoint imprest administrators shall be taken by the
authorities referred to in Article 22 of the Financial Regulation, on aproposal from the authorizingofficer, after a favourable opinion hasbeen given by the accounting officer.
Such decision shall indicate the responsibilities of the imprest adminis-
trator.
Article 84
The decisions referred to in Articles 82 and 83 shall be communicated
to the authorizingofficers, the financial controller, the accountingofficer and the Court of Auditors.
Article 85
1. The decision settingup an imprest shall specify, in particular:
(a) the maximum amount which can be set aside as an imprest and its
purpose;
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(b) whether a bank and/or post office giro account is to be opened in
the name of the institution concerned;
(c) the nature and maximum amount of every item of expenditure
which may be effected without prior authorization;
(d) the frequency with which supportingdocuments must be produced
and the procedure for producingthem;
(e) the procedure to be followed if the imprest has to be replenished;
(f) the time within which imprest system transactions must be settled.
2. Payments may be made only on the basis and within the limits of
prior commitments signed by the authorizing officer and approved bythe financial controller.
Article 86
In accordance with the second paragraph of Article 54 of the Financial
Regulation, only the accounting officer may replenish the imprestaccounts.
However, miscellaneous local revenue such as that arisingfrom:
— sales of equipment,
— publications,— miscellaneous repayments,— interest, etc.,
shall be entered directly into the appropriate imprest accounts and the
situation shall be regularized in accordance with the applicable provi-sions of the Financial Regulation and this Regulation.
The amounts in question shall be deducted by the accountingofficer
when he subsequently replenishes these imprest accounts.
Article 87
Every imprest administrator shall be accountable to the authorizing
officer for the settlement of sums due to third parties and to theaccountingofficer for the makingof payments.
Article 88
The imprest administrator shall keep an account of the funds at his
disposal and of the expenditure effected and amounts received, inaccordance with the instructions of the accountingofficer.
Article 89
The imprest administrator shall take all the necessary precautions to
safeguard the funds placed at his disposal.
Article 90
Without prejudice to the audits performed by the financial controller,
the accountingofficer must himself, or throug h an assistant accountingofficer, or through an official specially empowered for this purpose,carry out checks, which should normally be effected on the spot andwithout warningand, as far as possible, at frequent intervals, on thefunds allocated to the imprest administrators and on their accounts.
Article 91
The accountingofficer and the financial controller shall inform each
other of the results of their checks and shall communicate them to theauthorizingofficer.
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TITLE XIV
CONDITIONS FOR THE PAYMENT OF INTEREST WHEN UNDUE
PAYMENTS ARE RECOVERED
(Article 49 of the Financial Regulation)
Article 92
The provisions of this Title shall apply to the recovery of undue
payments by the Community without prejudice to any provisions laiddown in the basic sectoral acts relatingto Community policies.
Article 93
1. The recovery order referred to in Article 28 (2) of the Financial
Regulation shall indicate, in respect of every debt established, the duedate for the recovery of amounts wrongly paid.
2. The accountingofficer, in collaboration with the authorizing
officer concerned, may allow additional time for payment only at thewritten request of the debtor, with due indication of the reasons,provided that the debtor undertakes to pay interest at the rate specifiedin Article 94 for the entire additional period allowed, startingfrom thedate on which the payment was originally due.
3. When additional time is allowed, the accountingofficer may ask
the debtor to lodge a security covering both the principal sum and theinterest in order to safeguard the Community’s rights more effectively.
Article 94
1. Any debt not repaid on the due date shall be subject to interest as
follows:
— debts denominated in ECU: the rate of interest applied by the
European Monetary Cooperation Fund to its operations in ECU (
1),
increased by one and a half percentage points,
— debts denominated in a national currency: the three-month interbank
offer rate for the appropriate market, increased by one and a halfpercentage points.
2. The rate of interest applicable is that in force duringthe month in
which the debt is due.
3. Interest shall be calculated from the due date laid down in the
recovery order to the date on which the debt is repaid in full.
Article 95
The accountingofficer, in ag reement with the financial controller, may
waive interest where, by reason of either the amount of the debt or thelength of time by which it is overdue, the amount involved is negligiblein relation to the administrative cost of the operation.
Article 96
Any partial repayments shall first cover the interest determined in
accordance with Article 94 and then the principal.
(1) Rate published every month in the C series of the Official Journal of the
European Communities .
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TITLE XV
TENDERING PROCEDURES
(Article 57 of the Financial Regulation)
Article 97
The procedures provided for in this Title shall apply without prejudice
to the provisions in Articles 126 to 129.
Article 98
Invitations to tender shall, as far as possible, be made on a standard
form or usinga standard text.
Article 99
Every invitation to tender shall in particular:
(a) specify the procedure for submittingtenders and stipulate how they
are to be presented, including, in particular, any requirement as tothe use of a standard reply form;
(b) state that the Protocol on Privileges and Immunities applies and
make reference to the general conditions applicable to the contractconcerned (supplies, works, services or publications) and to anydocument containingconditions specifically applicable to the partic-ular contract concerned;
(c) include a clause statingthat the submission of a tender implies
acceptance of the relevant conditions;
(d) specify the terms under which an inspection may be made, to be set
out in detail in the case of on-the-spot inspections;
(e) specify the period duringwhich a tender will remain valid and may
not be varied in any respect;
(f) specify the penalties for failure to comply with the provisions of the
contract;
(g) specify the details which must be contained in the invoices (or in
the relevant supportingdocuments) in accordance with the provi-sions of Articles 65 to 73;
(h) prohibit any contact between the institution and tenderers save, by
way of special exception, under the followingconditions:
before the closingdate for the submission of tenders:— at the instance of tenderers:
additional information solely for the purpose of clarifyingthe
nature of the invitation to tender may be communicated totenderers,
— at the instance of the institution:
if the departments of the institution notice an error, a lack of
precision, an omission or any other type of clerical defect in thetext of the invitation to tender, they may, in a manner identicalwith that applicable in respect of the original invitation totender, inform the persons concerned accordingly;
— after the tenders have been opened and at the instance of the
departments of the institution, if some clarification is required inconnection with a tender, or if obvious clerical errors containedin the tender must be corrected, the institution may contact thetenderer.
Article 100
In every case where contact has been made under the conditions
provided for in Article 99 (h), a ‘Note for the file'shall be drawn up andsuch contact shall be mentioned in the report to be submitted subse-quently to the CCAM.
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Article 101
The general conditions applicable to the proposed contract shall be
attached to the invitation to tender. Any document containingconditionsspecifically applicable to the particular contract concerned shall also beattached.
Article 102
The deadline for the submission of tenders shall be fixed accordingto
the nature of the contract and shall be dependent on the length of timenecessary for the preparation of the reply to the invitation to tender.
Article 103
Tenderers may submit tenders:
— either by post:
in which case the invitation to tender must specify that the relevant
date shall be that on which the tender is posted, as evidenced by thepostmark. Tenders submitted by post must be registered,
— or by hand-delivery to the institution direct or by any agent of the
tenderer, includingprivate messeng er services:
in which case the invitation to tender must state the date and time by
which tenders must be submitted to the institution and specify thedepartment to which they must be delivered against a signed anddated receipt.
The date must be the same in both cases.In order to maintain secrecy and to avoid any difficulties, the invitation
to tender must include a provision as follows: ‘Tenders must besubmitted in a sealed envelope itself enclosed within a second sealedenvelope. The inner envelope shall bear, in addition to the name of thedepartment to which it is addressed, as indicated in the invitation totender, the words “Invitation to tender — Not to be opened by the mailservice„. If self-adhesive envelopes are used they must be sealed withadhesive tape and the sender must sign across this tape.”'
Article 104
Every tender must be opened.The tenders shall be opened by a committee appointed for this purpose.
The financial controller must be informed of the openingof the tenders.The financial controller or his representative may be present as anobserver if he considers it necessary.
Tenders which do not satisfy the conditions laid down in the invitation
to tender shall be eliminated.
The members of the committee shall initial each page of each tender
and shall make a written record of the tenders received, listing, inparticular, those tenders which comply and those which do not andgiving the reasons for the rejection of those tenders which do notcomply.
Article 105
All the tenderers shall be informed of the decision taken with regard to
their tenders.
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TITLE XVI
DETERMINATIONOFTHEVARIOUSTHRESHOLDSINRESPECTOF
CONTRACTS
(Article 128 of the Financial Regulation)
Article 106
The limit below which contracts may be made by private treaty under
point (a) of Article 58 of the Financial Regulation shall beECU►
M113 200◄.
Article 107
The limit above which the powers of the CCAM provided for in Article
60 of the Financial Regulation take effect shall beECU►
M146 000◄.
Article 108
The threshold for compulsory security provided for in Article 62 of the
Financial Regulation shall be ECU ►M1329 000 ◄.
Article 109
The limits below which contracts may be made against an invoice or
bill of costs under Article 63 of the Financial Regulation shall be:
— ECU ►M11 000◄for expenditure at the provisional places of
work of the institution,
— ECU ►M12 600◄for expenditure away from the provisional
places of work of the institution.
Article 110
In accordance with Article 97 of the Financial Regulation, the following
thresholds shall be fixed with regard to the award of contracts relatingto research and technological development appropriations:
— the limit below which contracts may be made by private treaty shall
be ECU ►
M198 700◄for scientific and technical equipment
and for works contracts,
— the limit above which the powers of the CCAM take effect shall be:
— ECU ►M1460 600 ◄for scientific and technical contracts,
— ECU ►M198 700◄for equipment and supply contracts not
of a scientific or technical nature,
— ECU ►M132 900◄for equipment and supply contracts not
of a scientific or technical nature, to which the provisions ofpoints (c), (d), and (e) of Article 58 of the Financial Regulationapply.
TITLE XVII
FUNCTIONING OF THE ADVISORY COMMITTEES ON PROCURE-
MENT AND CONTRACTS
(Articles 60 and 97 of the Financial Regulation)
Section I
General provisions
Article 111
The CCAM shall be required to give its opinion, in an advisory
capacity, in accordance with the provisions of Articles 60, 61 and 97 ofthe Financial Regulation, on:
(a) all proposed contracts for works, supplies or services, including
studies, involvingamounts exceedingthose g iven in Articles 107
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and 110 of this Regulation and on proposed purchases of immov-able property, irrespective of the amount involved;
(b) any proposed agreement supplementary to any contract as referred
to in (a) whenever there are significant changes, particularly whenthe effect of such supplementary agreement would be to alter theamount involved in the original contract;
(c) any proposed supplementary agreement the effect of which would
be to raise the total amount involved in a contract alreadyconcluded to an amount above the limits referred to in (a);
(d) the standard forms and texts for invitations to tender and any
proposed texts involvingan appreciable departure from suchstandard texts;
(e) proposed invitations to tender which are particularly important or
are of a special nature;
(f) questions arisingat the time of conclusion or in the course of
performance of contracts (e.g. cancellation of orders, requests forremission of penalties for delay, departures from the specificationsand general conditions of contract), should the matter be sufficientlyserious to justify a request for an opinion;
(g) at the request of the competent authorizing officer or of a member
of the CCAM, proposed contracts involvingan amount below thelimits referred to in (a), where he considers that such contractsinvolve questions of principle or are of a special nature.
Article 112
The CCAM shall make:
(a) recommendations with regard to the general supply policy both
within and outside the Community and shall carry out, or havecarried out, such investigations and studies as may be necessary;
(b) recommendations with regard to general conditions for procurement
and contracts.
Article 113
The files submitted to the CCAM for an opinion shall be accompanied
by a report drawn up and presented by the competent official or by analternate designated by the authorizing officer.
This report shall include:
(a) a technical and financial assessment of each tender, includinga
comparative table of unit prices;
(b) the grounds for the choice of tenderer recommended.
Article 114
Every case shall be the subject of an opinion, which shall be signed by
the chairman of the CCAM. Such opinions shall be communicated tothe departments concerned.
Article 115
Each CCAM shall draw up its own rules of procedure, which shall be
communicated to the institution concerned, to the CCAM of the otherinstitutions and to the Court of Auditors.
Each CCAM shall ensure proper application of the Council directives
referred to in Article 126.
Section II
Specific provisions for the joint research centre
Article 116
The Commission may adopt appropriate internal provisions concerning
the composition and functioningof the CCAM in relation to the activi-
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ties of the Joint Research Centre in view of the specific requirements of
this sector.
These internal provisions shall be drawn up after the financial controller
has been consulted and shall be sent to the European Parliament and theCourt of Auditors for information.
Section III
Advisory committee on procurement and contracts common to the
institutions (CCAMI)(
1)
Article 117
The heads of administration of the institutions of the Community may
take the necessary measures to set up a CCAMI with the objective ofsteppingup cooperation between the institutions, in accordance with therequirements of sound financial management for the joint award ofcertain supply contracts and other contracts in connection with themanagement of appropriations for financing interinstitutional opera-tions.
Article 118
The CCAMI shall exercise the followingpowers in particular:
(a) it shall be consulted when all or several institutions decide to award
joint contracts in the areas specified in Article 117 in view of thefinancial advantages which this procedure might bring.
It shall give its opinion on the correctness of the procedure
followed, the choice of tenderer and, in general, the conditions forthe award of the contract with due regard for the interests of all theinstitutions.
In this case, CCAM of the individual institutions shall no longer
need to be consulted on the matter but shall be informed of theopinion delivered;
(b) it may be called upon, in particular at the request of one or more
heads of administration or one or more CCAM of the individualinstitutions, to examine and make recommendations on any matterlikely to be of interest or to have repercussions from an interinstitu-tional angle in respect of the award of contracts in the areas speci-fied in Article 117.
It shall examine the question raised and make whatever suggestions
it considers appropriate.
Article 119
The CCAMI shall consist of two representatives from each institution,
appointed, as far as possible, from the members of the CCAMI of eachinstitution, and shall at all events, by agreement between the institu-tions, comprise the followingrepresentatives in addition to the represen-tatives of the respective administrative departments:
— one representative of the departments responsible for legal ques-
tions,
— one representative of the departments responsible for finances,— one representative of the financial controller as an observer.
A revolvingsystem may be ag reed by the institutions for the representa-
tives of these three departments.
The CCAMI shall be chaired by each of the institutions in turn for a
period of two years.
(1) The term institution shall be construed in accordance with Article 22 (5)
of the Financial Regulation.
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The Commission shall provide secretariat services.
Article 120
As regards procedures, Articles 113 and 114 shall apply.
Article 121
The CCAMI shall draw up its own rules of procedure, which shall be
communicated to each institution.
TITLE XVIII
GUARANTEES AND PRELIMINARY DEPOSIT BY WAY OF GUAR-
ANTEE OF PERFORMANCE OF CONTRACTS
(Article 62 of the Financial Regulation)
Article 122
When, by way of guarantee of performance of contracts, the supplier,
contractor or provider of services is required to provide a preliminarydeposit, such deposit must cover not only the entire period of theguarantee but also a period long enough to allow the guarantee to beinvoked. The deposit must, in principle, consist of a payment made tothe institution in the same currency as that prescribed for the payment tobe made for the supplies or works.
Article 123
This deposit may be replaced by a joint and several personal guarantee
given by a third party approved by the institution’s accounting officer.The guarantee shall be denominated in the currency prescribed forpayment in the contract and must comply with the same rules as theguarantee referred to in Article 122.
Article 124
The usual supportingdocuments accompanyingthe first order to pay
drawn up pursuant to a contract requiringthe provision of a depositshall be supplemented by a copy, certified true by the accountingofficer, of the receipt issued when the deposit was paid, or by a copy,certified true by the accountingofficer, of a declaration from the estab-lishment or third party providingthe g uarantee.
Article 125
Deposits shall be repaid, or the guarantees referred to in Article 123
given in place thereof released, in accordance with the provisionsrelatingto the conclusion of contracts, except in cases of non-performance or late performance as referred to in the fourth paragraphof Article 62 of the Financial Regulation.
TITLE XIX
PROVISIONS CONCERNING THE APPLICATION BY THE
COMMUNITY INSTITUTIONS OF COUNCIL DIRECTIVES ON
PUBLIC WORKS, PUBLIC SUPPLIES AND PUBLIC SERVICES
(Article 64 of the Financial Regulation)
Article 126
The Council directives on public works, supplies and services shall be
applicable to the award of contracts by the institutions whenever theamounts involved are equal to or greater than the amounts provided forin those directives.
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Article 127
The terms ‘works contracts', ‘supply contracts' and ‘service contracts'
shall be construed in accordance with the definitions laid down in thedirectives referred to in Article 126.
Article 128
Where the contracts are financed from appropriations entered in their
own section of the budget, the institutions of the Community shall beregarded as the ‘contracting authorities' within the meaning of thedirectives referred to in Article 126.
Article 129
When awardingworks, supply and service contracts, the institutions
shall comply with the provisions of the Council directives, in particularas concerns:
— advertisingrules,
— common rules on technical specifications,— common rules on participation,— criteria for qualitative selection,— criteria for the award of contracts.
TITLE XX
VALUE ABOVE WHICH MOVABLE PROPERTY MUST BE ENTERED
IN THE INVENTORY
(Article 65 of the Financial Regulation)
Article 130
Entries must be made in the inventory for all movable property:
— with a purchase price of at least ECU ►M1400◄,
— with a normal useful life of more than one year (two years in the
case of movable property of a scientific or technical nature)(1) and
— which is not consumable.
For each item acquired, the entries in the inventory, of which the
receipts form an integral part, shall provide an appropriate descriptionof the item acquired and specify its location, the date of acquisition andthe unit cost.
Detailed receipts shall be regarded as an appropriate description.
Article 131
Inventory checks by the institutions should verify the physical existence
of each item and its conformity with the inventory entry. The checksshould form part of a three-year audit programme.
TITLE XXI
ADVERTISEMENT OF SALES OF MOVABLE PROPERTY
(Article 66 of the Financial Regulation)
Article 132
1. The sale of movable property shall be:
(a) suitably advertised locally if the unit purchase price was at least
ECU►M17 700◄; at least 14 days must elapse between the
(1) Defined for the joint research centre in the ‘Recueil des instructions rela-
tives aux inventaires' (Doc. 13.131/XV/68-F) and the ‘Nomenclature desmatériels — canevas général' (Doc. 2168/IX/1972-F and updatings).
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date of publication of the last advertisement and the conclusion ofthe contract of sale;
(b) advertised by a notice of sale published in the Official Journal of
the European Communities if the unit purchase price was at least
ECU►
M1372 900 ◄. Such sales may also be suitably advertised
in the press of the Member States. At least one month must elapsebetween the date of publication of the notice in the Official Journal
of the European Communities and the conclusion of the contract of
sale.
2. Advertisements in the press shall not be necessary if, in view of
the cost involved, no particular benefit would be gained.
3. The institutions shall always seek to obtain the best prices for the
sale of movable property.
TITLE XXII
THE DRAWING-UP AND OPERATION OF THE CHART OF
ACCOUNTS
(Article 70 of the Financial Regulation)
Article 133
Drawing-up of the chart of accounts
The chart of accounts shall be divided into two separate but coordinated
parts to permit the keepingof:
— budget accounts,
— general accounts.
Article 134
Budget accounts
1. The budget accounts shall show, for every subdivision of the
budget:
(a) in the case of expenditure:
— the appropriations authorized in the initial budget, the appropria-
tions entered in supplementary and/or amendingbudg ets, theappropriations available as a result of contributions by thirdparties, transfers of appropriations and the total appropriationsthus available. Commitment appropriations and payment appro-priations shall be entered separately,
— the commitments and payments in respect of the financial year
in question;
(b) in the case of revenue:
— the estimates entered in the initial budget, the estimates entered
in supplementary and/or amendingbudg ets, revenue fromcontributions by third parties and the total amount of estimatesthus determined,
— the entitlements established and the amounts received in respect
of the financial year in question;
(c) a record of commitments still to be paid out and of revenue still to
be recovered from previous financial years.
The global provisional commitments relating to the EAGGF Guarantee
Section and the correspondingpayments in the form of advances shallalso be recorded in the budget accounts.
These commitments shall be presented in respect of total EAGGF
Guarantee appropriations.
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2. Separate accounts shall be opened so that
— the use of appropriations carried over,
— the use of appropriations made available again,— the payments made against outstanding commitments,
can be recorded separately.
On the revenue side, separate accounts shall be opened so that amounts
still to be recovered from previous financial years can be recordedseparately.
3. The accounts may be itemized in order to provide a basis for
analytical results.
4. The accounts shall be kept in books, or on file cards, or by means
of any computerized system.
Article 135
General accounts
1. The general accounts shall enable the situation in respect of the
institution’s assets and liabilities to be ascertained.
2. The chart of accounts to be used for the general accounts shall be
dawn up on the basis of a decimal classification system.
3. The list of accounts shall consist of the followingclasses:
Class 1: Fixed capital account,Class 2: Fixed asset accounts,Class 3: Stock accounts,Class 4: Accounts with third parties,Class 5: Financial accounts,Class 6: Expenditure accounts,Class 7: Income accounts,Class 8: Special accounts.
4. Each of these classes of account shall comprise groups (with a
two-digit code) divided into subgroups (with a three-digit code).Dependingon the requirements of the institution, these subg roups shallbe further divided into accounts (with a five or six-digit code).
5. Class 4 ‘Accounts with third parties' shall record all operations
with third parties and adjustment accounts.
In particular, it shall contain suspense accounts for the entry of revenue
derivingfrom the repayment of advances provided for in point 7 ofArticle 7 of the Financial Regulation and accounts recording the re-utili-zation operations provided for in Article 27 (2) of the Financial Regula-tion.
6. Class 5 ‘Financial accounts' shall indicate the transactions in
securities, cash office, bank and post office giro transactions, and trans-actions carried out by the assistant accountingofficers and the imprestadministrators. A separate account shall be opened for each bankaccount, post office giro account, cash office and imprest.
7. Class 6 ‘Expenditure accounts'shall record the gross amounts of
items of expenditure entered in the budget accounts.
Separate accounts shall be opened for expenditure relatingto:
— appropriations for the current financial year,
— appropriations carried over pursuant to point 1 (b) of Article 7 of the
Financial Regulation,
— appropriations carried over pursuant to point 1 (a) of Article 7 of the
Financial Regulation,
— appropriations carried over pursuant to point 2 of Article 7 of the
Financial Regulation,
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— appropriations relatingto contributions by third parties pursuant to
Article 4 (2) of the Financial Regulation.
8. Class 7 ‘Income accounts' shall indicate the amounts of revenue
entered in the budget accounts.
Separate accounts shall be opened for the recovery of:
— entitlements established in the course of the current financial year,
— established entitlements still outstandingfrom previous financial
years.
9. Class 8 ‘Special accounts'shall record the operations to close the
accounts at the end of the year.
10. Without prejudice to Article 21, the accountingofficer of each
institution shall draw up a detailed chart of accounts in line with the listof accounts referred to in paragraph 3. He shall create groups,subgroups and individual accounts depending on his particular manage-ment requirements, indicatingin every case the purpose of theseaccounts and the conditions of operation.
Article 136
Operation of the general accounts
1. The general accounts shall be kept for each calendar year using
the double entry method.
2. The accounts shall be kept in books, or on file cards, or by means
of a computerized system.
3. The accounts shall enable the general balance of the accounts to
be established, i. e. the statement of all the institution’s assets andliabilities accounts, includingthe balanced accounts with, in each case:
— account number,
— description,— total debits,— total credits,— balance.
4. The accounts shall be kept in such a way as to enable a detailed
analysis of the transactions and balances to be made. The financialstatements shall be drawn up so as to reflect properly, by means ofappropriate headings, the assets and liabilities of the institution. Therevenue to be recovered shall appear in the liabilities section underaccruals and deferred income and the correspondingclaims shall appearin the assets section under the heading‘receivable account' or otherappropriate headings. Expenditure for the financial year not yet chargedto the revenue and expenditure account shall appear in the assets sectionunder the heading‘expenditure to be charg ed'.The revenue and expen-diture account shall include all the information necessary for thepurposes of the balance sheet.
The balance shown by each account shall be periodically compared with
the supportingdocuments and other external evidence, and, in partic-ular:
— fixed asset accounts — as provided for in Article 130,
— cash at bank and post office giro account — by monthly reconcilia-
tion of the statements of account from the financial institutions,
— cash in cash offices — by reconciliation with the cash book,— imprest accounts and other advances under Article 74 — by veri-
fyingcompliance with the conditions relatingto imprest accountsand the granting of advances and with the rules for accounting,
— the expenditure accounts and income accounts of classes 6 and 7 —
to be reconciled monthly with the correspondingtotals in the budg etaccounts.
5. The interinstitutional liaison accounts shall be cross-checked
monthly and cleared periodically.
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6. The suspense accounts shall be reviewed periodically as follows:
— amounts outstanding— by the accountingofficer informingthe
authorizingofficer of revenue not covered and of the steps taken,
— payments outstanding— by the accountingofficer communicating
to the authorizingofficer the g rounds for non-implementation andthe amounts involved,
— funds to be transferred — by reference to payroll summaries or
other similar statements,
— other suspense accounts — by means of analysis of balances on the
account and by notification to the authorizingofficer of any item notcleared within the periods to be defined annually.
The suspense accounts shall be cleared without delay and in any case
within the periods laid down in Article 71 of the Financial Regulation.
7. The suspense accounts for re-use shall make it possible to monitor
the re-use of the types of income specified in Article 27 (2) of theFinancial Regulation and to enable the statement provided for in Article78 (1) and (3) of the Financial Regulation to be drawn up.
8. The financial (bank and post office giro) accounts shall be kept in
national currencies and in ECU.
Amounts expressed in national currencies shall be converted into ECU
at rates to be determined in accordance with Article 1. The ECUbalances of accounts held in national currencies and in ECU shall beadjusted monthly.
9. The accounts of the Joint Research Centre shall be included in the
Commission’s general accounts.
10. Except where otherwise provided for by regulation, all the finan-
cial statements shall be presented in accordance with generally acceptedaccountingprinciples, includingthe principles provided for in Councildirectives. The practical rules for the application of these principles,which shall be periodically updated, shall be adopted in accordance withArticle 21.
TITLE XXIII
PROVISIONS APPLICABLE TO RTD APPROPRIATIONS
(Article 94 and 96 of the Financial Regulation)
Article 137
For activities comingunder the Joint Research Centre, a table shall be
drawn up to accompany the budget showing the equivalence betweenthe purpose of expenditure — research objectives and other activities —and the nature of the means of implementation employed:
— staff covered by the Staff Regulations and staff not covered by the
Staff Regulations,
— administrative and technical infrastructure,— scientific and technical support,— direct operatingcosts.
For the management of each of the activities falling within its jurisdic-
tion, includingactivities reg ardingservices for third parties and supportfor Commission departments, the Joint Research Centre shall keepappropriate accounts which enable actual costs to be monitored on thebasis of the information contained in the table of equivalence.
Article 138
For activities comingunder indirect action, a table shall be drawn up to
accompany the budget showing the equivalence between the purpose —research objectives and other activities — and nature of expenditure, inaccorance with the followingbreakdown:
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— operations,
— staff not covered by the Staff Regulations(1),
— administration,— infrastructure,— information and publications,— staff covered by the Staff Regulations(
1).
Appropriate measures shall be taken for the keepingof accounts to
ensure that budgetary implementation can be monitored for eachresearch objective by reference to the various components contained inthe table of equivalence.
Article 139
1. The Commission shall receive advances in respect of its activities
for third parties. These advances shall be used to finance staff expendi-ture, general costs and means of implementation generated by theseactivities and the specific investments which these activities require.The advances shall be included in the correspondingbudg et appropria-tions.
2. Unused advances shall be repaid by cancellingthe corresponding
appropriations via the revenue and expenditure account. Used advancesshall be repaid using a part of the revenue generated by charging thecost of the services to the third parties. The part of the revenue used torepay advances shall be that which corresponds to staff expenditure, toexpenditure on the use of the general services and of the means ofimplementation of the Commission, and to the specific investments. Theremainder of the revenue, i.e. the revenue correspondingto currentexpenditure resultingspecifically from the contracts, shall be retainedby the Commission by enteringthe additional appropriations under theheadings for this specific expenditure.
3. The part of the revenue giving rise to repayment shall be deter-
mined, in accordance with internal rules, when each contract forservices to third parties is drawn up.
Revenue for repayingadvances and revenue resultingin additional
appropriations beingmade available shall be booked to serparate head-ings in the Commission’s statement of revenue.
TITLE XXIV
PROVISIONS APPLICABLE TO THE MANAGEMENT OF APPRO-
PRIATIONS FOR ADMINISTRATIVE EXPENDITURE OUTSIDE THE
COMMUNITY
(Articles 121, 122 and 123 of the Financial Regulation)
Section I
Imprests
Article 140
For the payment of certain categories of expenditure, an imprest account
shall be set up for each local unit outside the Community in accordancewith Article 54 of the Financial Regulation.
The decision establishingsuch imprest account shall lay down the terms
for its operation on the basis of the specific needs of each local unit.
(1) ‘Staff covered by the Staff Regulations' are officials in posts contained in
the establishment plan and staff covered by the Conditions of employment.‘Staff not covered by the Staff Regulations' are all other staff (agencystaff, seconded national officials, service contracts, work contracts, etc.) —see the Commission’s rules of 22 May 1990 on mini-budgets.
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Section II
Commitments and Payments
Article 141
Proposals for global provisional commitments shall be drawn up for all
local units.
Such proposals, accompanied by an estimate of expenditure for each
local unit, shall be sent to the financial controller for approval and thenrecorded in the accounts: these global commitments may be reviewed inline with changing requirements.
Article 142
1. In delegations with only a limited number of officials or staff who
may be empowered to sign cheques or post office or bank transfers, theauthorities referred to in Article 22 of the Financial Regulation may, ona proposal from the authorizingofficer and after receivinga favourableopinion from the accountingofficer and financial controller, allow asingle signature.
2. The Commission shall lay down the conditions under which the
staff it designates and empowers to administer accounts under thedelegation procedure are authorized to communicate the names andspecimen signatures to local banks.
Section III
Specific conditions for referring contracts to the CCAM
Article 143
1. In accordance with Article 60 of the Financial Regulation and
Article 111 of this Regulation, contracts involving the renting of abuildingoutside the Community may, by way of exception, beconcluded directly by the authorizingofficer provided that the CCAMhas been suitably informed in advance about the state of the market inthe country or cities concerned and has accepted the basic criteria to beadopted concerning:
— the type of buildingto be rented, dependingon proposed use
(accommodation, offices, etc.),
— surface area and price parameters, with indication of range where
appropriate,
— details of contracts.
2. Where the authorizingofficer is faced with a situation which
diverges from the criteria agreed upon pursuant to paragraph 1 andaccepted in advance by the CCAM, the specific case or cases shallagain be referred to the CCAM.
3. The authorizingofficer shall report periodically to the CCAM on
the application of paragraph 1.
Section IV
Inventories
Article 144
1. In the case of the delegations, the permanent inventories of
movable property belonging to the Communities shall be kept locally.They shall be sent regularly to the central departments in accordancewith the rules adopted by the Commission.
Movable property in transit to the delegations shall be entered on a
provisional list before beingrecorded in the permanent inventories.
2. The advertising arrangements for sales of delegations’ movable
property shall be adapted to the local situation and local legal condi-tions.
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TITLE XXV
FINAL PROVISIONS
Article 145
The fixed amounts specified in this Regulation shall be updated in
proportion to changes in the Community consumer price index asfollows:
— save in the event of an exceptional change in this index, every three
years in the case of the amounts referred to in Articles 31 (amountof the imprest), 81, 130 and 132 and in Articles 106 to 110; theseamounts shall be rounded as appropriate,
— every year in the case of the amounts referred to in Article 31
(amount of the allowance); these amounts shall be rounded up ordown to the nearest ECU.
The Commission shall establish these new amounts in accordance with
the above timetable and criteria and shall communicate them to theother institutions.
Article 146
The provisions of this Regulation shall not affect the application of the
special provisions of the Financial Regulation relating to research andtechnological development appropriations (Title VII of the FinancialRegulation), the Guarantee Section of the European AgriculturalGuidance and Guarantee Fund (Title VIII of the Financial Regulation),external aid (Title IX of the Financial Regulation), the management ofappropriations relatingto staff servingoutside the Community and totheir administration (Title X of the Financial Regulation) and the Officefor Official Publications of the European Communities (Title XI of theFinancial Regulation).
Article 147
Within six months of the date of entry into force of this Regulation, the
institutions shall inform the Court of Auditors of the provisions thatthey have adopted in order to apply it.
Article 148
Regulation 86/610/EEC, Euratom, ECSC is hereby repealed.
Article 149
This Regulation shall enter into force on 1 January 1994.
This Regulation shall be binding in its entirety and directly applicable in
all Member States.