This document is meant purely as 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
laying down detailed rules for the implementation of certain provisions of the Financial Regulation of 21
December 1977
(OJ L 315, 16.12.1993, p. 1)
Amended by:
Official Journal
No page date
"M1 Commission Decision 97/594/ECSC, EC, Euratom of 30 July 1997 L 239 54 30.8.1997
"M2 Commission Decision 98/539/EC, ECSC, Euratom of 7 September
1998 L 252 67 12.9.1998
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) and Council Regulation(EC) No 1103/97 (OJ L 162, 19.6.1997, p. 1).1993R3418 — EN — 01.01.1998 — 002.001 — 1
COMMISSION REGULATION (EURATOM, ECSC, EC) No 3418/93
of 9 December 1993
laying down detailed rules for the implementation of certain provisions of
the Financial Regulation of 21 December 1977
THE COMMISSION OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Coal and Steel
Community,
Having regard to the Treaty establishing the European Community,
Having regard to the Treaty establishing the European Atomic Energy
Community,
Having regard to the Financial Regulation of 21 December 1977 applicable 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 consulting the European Parliament and the Council,
Having regard 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 and128 of the Financial Regulation explicitly provide that detailed rules 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 of the Financial
Regulation;
Whereas implementing rules should be laid down to clarify the treatment of
certain contributions by third parties to Community activities;
Whereas it would be clearer and more rational to incorporate all the
implementing rules in force in one text and to repeal Regulation 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 no formalprovision is made in the Financial Regulation but which might subsequently
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 accounting purposes provided for in Articles 69 to
72 of the Financial Regulation, pursuant to Article 11 (4) of the Financial
Regulation, conversion between the ECU and national currencies shall bemade at the monthly ECU rates calculated on the basis of the rate on the
penultimate working day of the month preceding that for which the rates are
established.!B
(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. 1.1993R3418 — EN — 01.01.1998 — 002.001 — 2
Article 2
Where commitment proposals and debt establishments are drawn up in a
national currency, they shall be converted into ECU in accordance with therule laid down in Article 1.
The corresponding payment 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 when thestatement of the budgetary accounts is established. The final revaluation of
the balance of commitments for the financial year shall be made at the
December rate; the balance of established entitlements shall be revalued at therate of 31 December for the purposes of drawing up the 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 of advances financedby the EAGGF Guarantee Section are made pursuant to Article 3 (5) ofCommission Regulation (EEC) No 2776/88 (
1), shall be that of the tenth day
of the month ‘n + 1’ or the first preceding day for which a general quotation is
available.
This rate shall also be used for the corresponding advances 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 expenditure entered in
the accounts for the same month shall be reconverted into ECU at the rate onthe tenth day of the month ‘n + 2’.
Article 4
The December rates of the ECU shall be used to calculate the commitments
outstanding at 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 following year shall be entered in the accounts, forbudget purposes, at the December rate of the ECU.
Article 5
Payments against outstanding commitments under non-differentiated appro-
priations shall be made, for the equivalent of the amounts carried over, innational currencies or in ECU; payments shall be entered in the accounts at
the rates in force at the time of payment. Any payments made in excess of the
appropriations carried over for each budget heading shall be taken intoaccount when the balance for the year is being calculated in accordance with
Article 15 of Council Regulation (EEC, Euratom) No 1552/89 (
2).
In the case of differentiated appropriations, the adjustments of commitments
outstanding from earlier years worked out at the time of the revaluations shall
be entered in the budget accounts and included in the table in the revenue and
expenditure account recording payments against commitments from previousfinancial years.!B
(1) OJ No L 249, 8. 9. 1988, p. 9.
(2) OJ No L 155, 7. 6. 1989, p. 1.1993R3418 — EN — 01.01.1998 — 002.001 — 3
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 the institution
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) setting out the conditions governing thedelegation 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 communicated:
— to the delegatee,— to the institution’s accounting officer, who may not make any payment
which has been authorized by officials not empowered to do so,
— to the institution’s financial controller, who shall be responsible for
verifying the legality and regularity of revenue and expenditure,
— to the authorizing officers, only in the case of delegation of powers by the
financial controller or by the accounting officer, or of the subdelegation
of powers by authorizing officers within the limits of the powers
delegated to them,
— to the Court of Auditors.
The acts terminating such delegations of powers shall also be communicated
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 of debts
and for recovery orders, proposals for the commitment of expenditure andpayment orders, the numbers of the articles and items in respect of which
powers have been delegated and, where appropriate, the length of time for
which powers have been delegated.
Article 9
Acting in accordance with the provisions of the Financial Regulation and of
this Regulation, each institution shall adopt such measures for administeringappropriations as it deems necessary for the proper implementation of itssection of the budget.
Each institution shall draw up a document containing the internal provisions
adopted for this purpose. This document shall include the basic rules on the
assignment of responsibilities to authorizing officers and administering
departments for the implementation of the statement of expenditure andstatement of revenue within the section for each institution.
The document referred to in the second paragraph and any other internal
instructions of general scope for implementing the budget and the accounts
shall be made available to all the departments involved in the management of
the budget and to the Court of Auditors.!B1993R3418 — EN — 01.01.1998 — 002.001 — 4
TITLE III
MANAGEMENT BY MEANS OF INTEGRATED COMPUTER SYS-
TEMS
(Article 23 of the Financial Regulation)
Article 10
1. For the purposes of Article 23 of the Financial Regulation ‘integrated
computer systems’ means computerized management and accounting
programmes which require the intervention of the authorizing officer, thefinancial controller and the accounting officer and set up by joint agreement
between these departments.
2. Use of the systems is subject to the following rules:
(a) the system must check the availability of appropriations for the operation
proposed and reject any operation for which appropriations 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 accounting officer, in accordance
with the provisions adopted by each institution under Article 9;
(c) the system must ensure effective separation of the functions of the
authorizing officer, the financial controller and the accounting officer;
(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 authorizing officer,the financial controller and the accounting officer consider by commonaccord that the system offers guarantees satisfying its security
requirements, substitute computer media for the paper documents used
previously, viz. commitment proposals, payment orders and recoveryorders.
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 keeping of the accounts and the preparation of financial statements in
accordance with Articles 69 to 72 and 78 to 81 of the FinancialRegulation.
Article 12
The institution may appoint, on the basis of the reasoned opinion of the
accounting officer, one or more assistant accounting officers who shall report
to the accounting officer and whose responsibilities shall be determined bythe latter.!B1993R3418 — EN — 01.01.1998 — 002.001 — 5
Article 13
The accounting officer shall be appointed by each institution from officials of
category A or B who are nationals of the Member States.
Assistant accounting officers shall be appointed by each institution from
officials of categories A and B and, in special cases, of category C who are
nationals of the Member States.
The imprest administrators appointed under Article 83 of this Regulation shall
be chosen from officials of categories A, B and C, or, should the need arise,
from other staff having a status equivalent to those categories.
Article 14
The accounting officer and assistant accounting officers shall be chosen by
the institution on the grounds of their particular qualifications as evidenced bydiplomas or by equivalent professional experience.
Article 15
The duties performed by the accounting officer and the assistant accounting
officers are incompatible with those of the authorizing officers, 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 accounting officer shall exercise his specific responsibilities in accord-
ance with the provisions of the Financial Regulation.
In particular, the accounting officer shall ensure objectiveness in the keeping
of the accounts and the preparation of the financial statements in accordancewith Articles 69 to 72 and 78 to 81 of the Financial Regulation.
The institution shall provide the accounting officer with the personnel and
equipment required for the proper performance of his duties.
Prior to the implementation of expenditure, the accounting officer shall
ensure compliance with the requirements laid down by the FinancialRegulation and by this Regulation, and shall ascertain the validity of the
discharge 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 in the
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 and possibly financialmeasures against accounting officers, assistant accounting officers and
imprest administrators under the terms laid down in Article 22 and Articles 86
to 89 of the Staff Regulations of officials of the European Communities andthe conditions of employment 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 presentation which may affect
budgetary accounting.!B1993R3418 — EN — 01.01.1998 — 002.001 — 6
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 periodical statements and
the revenue and expenditure account and balance sheet of the institution to
which he belongs. For this purpose, he shall keep the accounts of alloperations in the financial year and shall close the accounts at the end of theyear.
2. The financial statements shall be submitted pursuant to Articles 79 and
81 of the Financial Regulation to the financial controller, then finally adopted
by the institution.
3. In the event of an accounting officer terminating his duties, an interim
statement of account shall be drawn up on the date of the termination of the
officer’s duties.
The statement shall be signed in acceptance by the accounting officer who is
terminating his duties and by the new accounting officer.
Article 19
The other institutions shall send to the Commission by 1 March the revenue
and expenditure account and balance sheet which they have drawn up and any
document or information of use for the consolidation of accounts.
Article 20
The Commission’ s accounting officer shall centralize all the information he
needs and shall draw up the consolidated revenue and expenditure account
and balance sheet of the European Communities so that the Commission canadopt them and send them to the European Parliament, the Council and theCourt of Auditors by 1 May.
Article 21
After its accounting officer has consulted the accounting officers of the other
institutions, the Commission shall:
— adopt accounting methods 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 accounting practice 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 collection of
revenue and the payment of expenditure, shall manage the correspondingmonies.
The institution shall open or cause to be opened the necessary bank accounts
after negotiating the terms in accordance with the principles of soundfinancial management. The operating terms for the accounts shall be subject
to periodic review and where necessary to renegotiation; they shall be
monitored by the financial controller.
The Commission’ s accounting officer shall be responsible, after consultation
with the accounting officers of the other insitutions, for harmonizing theoperating terms for the accounts opened by the various institutions.!B1993R3418 — EN — 01.01.1998 — 002.001 — 7
Article 23
The accounting officer shall be responsible for managing the assets of the
institution to which he belongs, for authorizing transfers between bank
accounts and for conducting currency conversion operations in such 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 accounting officer shall divide the funds available in the
national treasuries and the central banks of the Member States between theMember States in accordance with Article 12 of Regulation (EEC, Euratom)
No 1552/89.
Article 25
The accounting officer shall regularly reconcile the bank accounts with the
bookkeeping and shall check that the terms negotiated are being properly
applied.
Article 26
The accounting officer shall replenish the imprest accounts and monitor the
financial aspects of these accounts.
Article 27
The Commission’ s accounting officer shall, in accordance the Article 1 of this
Regulation, determine the rate of the ECU against each of the currencieswhich the institutions have to use for the implementation of the budget.
Section IV
Insurance
Article 28
The accounting officer, assistant accounting officers and imprest adminis-
trators shall insure themselves, through the institution, against the financialrisks 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 the insurers, in so
far as the amounts credited to the guarantee account opened in the name of the
official whose liability is involved are not sufficient to cover the deficit.!B1993R3418 — EN — 01.01.1998 — 002.001 — 8
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 "M21343for the accounting officer,
— ECU "M2893for assistant accounting officers,
— ECU "M2453for imprest administrators, where the amount of the
imprest is at least ECU "M13 6003and 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 for in 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 each institution
concerned, this account may be centralized in the Commission’ s generalaccounts. This account shall be credited periodically with the monthly
allowance referred to in Article 31 and with annual interest corresponding to
the annual average of the monthly rates applied by the European MonetaryCooperation 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, in so far as thedeficit is not covered by payments from the insurers.
Article 33
1. When an accounting officer or assistant accounting officer terminates his
duties, any balance standing to his credit in the guarantee account shall be
paid to him or to those entitled through him, after a decision has been taken bythe authorities referred to in Article 22 of the Financial Regulation and thefinal discharge referred to in Article 77 of the Financial Regulation has been
granted, and after the accounting officer, save where he himself is concerned,
and the financial controller have given a favourable opinion.
2. When an imprest administrator terminates his duties, any balance
standing to his credit in the guarantee account shall be paid to him or to thoseentitled through him, after agreement and verification by the accounting
officer and the authorizing officer concerned and after the financial 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 the Directorate-Generalor administrative unit to which the accounting officer 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 commitment and authorization
of all expenditure and verification of all revenue under the budget of theCommunities in respect of which the institution is the authorizing body.!B
(1) Rate published every month in the C series of the Official Journal of the European
Communities .1993R3418 — EN — 01.01.1998 — 002.001 — 9
Article 35
The institution may appoint one or more assistant financial controllers. They
shall report to the financial controller, who shall decide on the powers to be
delegated to them. They shall bear responsibility for the approvals they grantin 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 the grounds of theirparticular 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 control duties.
Article 38
All decisions relating to the delegation and subdelegation of powers by the
financial controller or the assistant financial controllers shall comply with theprovisions of Articles 6, 7 and 8.
Article 39
In carrying out his control duties, the financial controller shall be completely
independent and shall be accountable only to the institution. He may notreceive any instructions nor accept any constraint as regards the performance
of the duties assigned to him pursuant to the provisions of 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 immediate superior, the
financial controller.
Article 40
The financial controller may present reports to the institution at any time and
on any subject having financial implications, especially as regards 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 confidential.
Article 41
The financial controller and assistant financial controllers shall have access to
all supporting documents and to all other documents relating to theexpenditure and revenue to be checked. They may carry out on-the-spotchecks.
Article 42
The liability of the financial controller and of the assistant financial controller
to disciplinary action and, where appropriate, to payment of compensation,within the meaning of Article 74 of the Financial Regulation, can be invoked
only by the institution itself, in the circumstances set 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 he is an
assistant financial controller, to the financial controller. The institution may,
on its direct responsibility, instruct one or more officials of a grade not lowerthan that of the member of staff concerned and not carrying out the duties of
financial controller, authorizing officer or accounting officer, to conduct the
inquiry. During the inquiry the person concerned and, if he is an assistantfinancial 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 financial controller. The person
concerned shall then be given a hearing by the institution with regard to that
report.!B1993R3418 — EN — 01.01.1998 — 002.001 — 10
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 of thematter examined or a reasoned decision under Articles 22 and 86 to 89 of theStaff Regulations. Decisions entailing disciplinary action and/or financial
penalties shall be communicated to the person concerned and, for information
purposes, to the other institutions, the Court of Auditors and, if the personconcerned is an assistant financial controller, 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 of suchdecisions.
Article 43
Without prejudice to the appeal procedures provided for in the Staff
Regulations, the financial controller and the assistant financial controllersmay lodge an appeal with the Court of Justice with regard to any act relating
to their control duties. Such appeals must be lodged within three 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 financial controllers.
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
authorizing officer shall draw up an estimate for any measure which may giverise to or modify a debt due to the Communities. An estimate shall also be
drawn up even where it is not possible from the act or decision giving rise to a
future debt to ascertain the amount or due date: where possible, it shallindicate the estimated amount and the probable due date.
The estimate shall be forwarded to the financial controller for his approval
and to the accounting officer for provisional registration.
Article 45
1. In accordance with Article 28 (2) of the Financial Regulation, the
competent authorizing officer shall make out a recovery order without delayin respect of every established debt.
The recovery order shall be forwarded to the financial controller for his
approval and to the accounting officer for registration. In particular, it shallindicate the due date.
2. The accounting officer shall proceed with recovery of the debt by
requesting the debtor to pay the sum due by the date indicated.
3. Upon actual recovery of the sum due the accounting officer shall make
out a revenue voucher, which shall be registered in the accounts. He shallinform the authorizing officer and the financial controller of the recovery
effected.
4. Where a debt is not paid by the due date, the accounting officer shall take
all due care to initiate the procedure for effecting recovery, 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, it shall be
registered in the accounts by means of a recovery order made out for the fullamount as soon as it is established.
Article 46
Forward estimate within the meaning of Article 28 of the Financial Regulation
shall be strictly limited to recurring revenue.!B1993R3418 — EN — 01.01.1998 — 002.001 — 11
Individual cases to which such a forward estimate relates need not, therefore,
be submitted separately to the financial controller for his approval.
Before the end of the financial year, the authorizing officer shall submit
amendments to forward estimates to the financial controller for his approval
to ensure that they correspond to the debts actually established.
Article 47
In accordance with Article 45 (3), the authorizing officer and the financial
controller must be informed as soon as possible of each payment received.
Where no recovery order has been made out pursuant to Article 45 in respect
of a payment received, the amount in question shall be immediately creditedto a suspense account in the general accounts and the competent authorizingofficer should initiate the procedure for establishing the debt and make out the
necessary recovery order with a view to booking the revenue to the budget.
Any sum credited to such a suspense account which is found to have beenunduly paid 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 be readily ascertained inrespect 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 of the estimate of a
debt and of recovery orders is correct and to carry out the tasks required of
him under Article 29 (3) of the Financial Regulation.
Article 50
In accordance with Article 29 (2) of the Financial Regulation any proposal by
the authorizing officer to waive the right to recover an established debt shall
specify in particular the debtor, the type of revenue, the estimated amount, the
budget item in question, the steps taken to secure recovery and the grounds forthe proposed waiver.
If the superior authority of the institution overrules the financial controller’s
refusal to give approval, the decision shall be forwarded to the authorizingofficer, who shall return the waiver proposal, together with the decision, to the
financial controller. The waiver proposal, together with the decision, shall be
registered in accordance with the first subparagraph of Article 28 (2) of theFinancial Regulation.
TITLE VII
COMMITMENT OF EXPENDITURE
(Article 36 of the Financial Regulation)
Article 51
Before taking any measure which may give rise to expenditure, the competent
authorizing officer must present the financial controller with a commitment
proposal. The authorizing officer must ensure in advance that this measure isin conformity with the principles of sound financial management and in
particular those of economy and cost-effectiveness provided for in Article 2 of
the Financial Regulation. Such proposals shall in principle be drawn up inaccordance with a standard form to be adopted by unanimous agreement by!B1993R3418 — EN — 01.01.1998 — 002.001 — 12
the authorizing officer, the accounting officer and the financial controller.
Such commitment proposals must give the information referred to in Article37 of the Financial 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 constitute measures
which may give rise to expenditure, without any further decision beingnecessary.
Article 53
If a decision of principle must be taken by the institution before expenditure
may be committed, the draft decision of principle shall first be submitted to
the financial controller for approval, accompanied by the correspondingcommitment 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 be cancelledor, where applicable, replaced by a suitably amended commitment proposal,which shall be submitted to the financial controller for approval.
Article 54
Provisional commitments within the meaning of Article 36 (1) of the
Financial Regulation shall be strictly limited to recurring expenditure.Individual commitments covered by such provisional commitments need notbe submitted separately to the financial controller for approval.
In the case of provisional commitments, the authorizing officer shall check,
on his own responsibility, that the individual commitments do not exceed theprovisional commitment covering them.
Such provisional commitments shall not give rise to the automatic carryover
of appropriations as provided for in Article 7 of the Financial Regulationunless they correspond, at the end of the financial year, to financial
commitments actually entered into before the deadlines laid down in the
Financial Regulation.
Expenditure of an administrative nature which is incurred repeatedly during
the same budgetary year such as:
— staff expenditure (salaries and various allowances, recruitment expendi-
ture, etc.),
— mission expenses,
— representation expenses,
— meeting expenses,
— freelance interpreters,
— exchanges of officials,
— rent,
— miscellaneous insurance,
— cleaning and maintenance,
— leasing,
— telecommunications,
— water, gas and electricity,
— periodicals (monthly bulletins, etc.),
— subscriptions,
shall be regarded as recurring expenditure.!B1993R3418 — EN — 01.01.1998 — 002.001 — 13
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 relevant commitmentproposal is presented to the financial controller and communicated to the
accounting officer, the authorizing officer must estimate the expenditure
involved and set out in his commitment proposal the basis on which he hasarrived 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 comments heconsiders 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 relevant supportingdocuments and, where appropriate, by any other documents and information
which are necessary to enable the financial controller to establish 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 APPROV AL
(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 ascertain at
any given moment for each budget item or heading for the financial 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 financial
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.
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 payments havebeen registered accurately.!B1993R3418 — EN — 01.01.1998 — 002.001 — 14
TITLE IX
APPROV AL OF PROPOSALS FOR THE COMMITMENT OF EX-
PENDITURE
(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 assistant financialcontroller or an official to whom powers have been delegated or subdelegated
in accordance with Article 38 — on the commitment proposal, 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 commitment proposal 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 to grant approval, the
decision shall be forwarded to the authorizing officer, who shall return the
commitment proposal, together with the decision, to the financial controller.The commitment proposal, together with the decision to overrule, shall be
registered in accordance with the provisions 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 meaning of Article 99 of the Financial Regulation.
Article 64
If the financial controller considers that the supporting documents provided
for in Articles 28 (2), 37, 41 and 45 of the Financial Regulation and furtherdefined in Articles 65 to 73 of this Regulation are inadequate or incomplete,
he shall postpone approval and return the proposal to the authorizing officer,
specifying the supporting evidence required.
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 following shall constitute supporting documents: the
decision or act giving rise to the debt, accompanied by documents enabling acheck to be made of the type of debt, the calculation of the amount, the duedate and the identity of the debtor, such as:
(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 accordance with
the implementing regulations (2);!B
(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).1993R3418 — EN — 01.01.1998 — 002.001 — 15
— for V AT and GNP-based resources: the budget for the financial year
(year n) which determines the amount, and, for the respectivebalances (year n+1 and subsequent years), the various statements,summary documents and statements of accounts provided for by the
implementing regulations (
1);
(b) in the case of other miscellaneous revenue: the basic act, decision,
contract or agreement giving rise to the debt and the documents giving allthe components of the calculation.
Section II
Commitment of expenditure
Article 66
For proposals for the commitment of expenditure, the following draft acts
constituting obligations on the part of the institution shall consitute supportingdocuments:
(a) for expenditure incurred by virtue of contracts:
the draft agreement, contract, order form or similar document, accom-
panied, in the case of contracts, by the tenders received, the reasons for
private treaty and, where appropriate, the opinion of the Advisory
Committee on Procurement and Contracts (hereinafter referred to as ‘theCCAM’);
(b) for aid granted autonomously:
— for financial assistance under the various funds or similar schemes:
any documents which may be provided for in the relevant basicregulations 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 previously granted
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 substituting document.
Section III
Validation and payment of expenditure
Article 67
For supplies in general, the invoice drawn up by the supplier, accompanied,
where appropriate, by a copy of the document giving rise to the Community’s
obligation (e.g. order form or contract) shall constitute a supporting
document.
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,
— 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 authorizing
officer, or the official to whom he has delegated authority, to the effect that:
— the supplies have been duly received, with an indication of the date and
the place of receipt,!B
(1) — Council Regulation (EEC, Euratom) No 1552/89;
— Council Regulation (EEC, Euratom) No 1553/89 (OJ No L 155, 7. 6. 1989, p.
9).1993R3418 — EN — 01.01.1998 — 002.001 — 16
— 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 valid
supporting document.
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 taxes or, in so far
as this is possible, the amount of any charges and taxes in respect of theservice 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, certifying
that the service has been rendered properly and that all the items in the
invoice (or bill of costs) have been checked.
Article 69
1. For study and research contracts, the following shall constitute supporting
documents.
(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 corresponding payments (request from the contractor,
invoices, titles of the management committees in the case of contracts of
association, or any other document substantiating expenditure). The finalpayment must be accompanied by a document drawn up by theauthorizing officer certifying that the service has been rendered.
2. For decisions granting financial support under the various funds or
similar measures, the following shall constitute supporting documents:
(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
corresponding payments (request for payment, declaration that the work
has begun, progress reports and other documents). The final paymentmust be accompanied by a document certifying that the programme or
project has been completed and containing a statement of the expenditure
actually incurred on the programme or project.
3. For the subsidies referred to in the second indent of point (b) of Article
66, the following shall constitute supporting documents:
(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 the volume ofthe subsidy warrants, a report on the implementation of the project anduse of the funds received.
Article 70
For staff expenditure, the following shall constitute supporting documents:
(a) in respect of monthly salary:
— the complete list of staff, giving all the components of remuneration.
This list shall be attached to the payment order,
— a form (personal information sheet) showing any change occurring in
any component of remuneration. This form shall be drawn up on the
basis of the decisions taken in each particular case,
— in the case of recruitments or appointments, a certified true copy of
the recruitment or appointment decision shall accompany the first
salary payment;!B1993R3418 — EN — 01.01.1998 — 002.001 — 17
(b) in respect of other remunerations (staff paid on an hourly or daily basis):
— a statement produced by the authorizing officer showing the 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 at the placeof mission, travel expenses, subsistence expenses, and other expenses
duly authorized on production of supporting documents; this
statement shall be signed by the official on mission and by theadministrative superior to whom the appropriate powers have beendelegated;
(e) in respect of other staff expenditure:
— the supporting documents referring to 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 financial support
shall be attached to the first payment order. Reference to that document and to
the preceding payment(s) shall be made on the other payment orders.
When the final payment order is drawn up, the authorizing officer shall certify
that the operation has been completed so that the appropriate measures maybe taken as regards the accounts with, where appropriate, the cancellation of
any commitment which has been entered into but not implemented.
Where, pursuant to Article 1 (7) of the Financial Regulation, a time limit has
been determined, the accounts shall make it possible to identify and extract
commitments which have not been definitively implemented one month priorto the date in question. The authorizing officers shall then be required toprepare the proposal for cancelling the commitment which has not been
implemented or, where the requirements of Article 1 (7) are fulfilled, to
submit a proposal amending the initial commitment accompanied byappropriate reasons.
Article 72
If a single supporting document covers several payments, all the payment
orders shall bear a reference to the original document and the number of the
payment order to which it is attached.
Article 73
Except in the cases referred to in Articles 65 to 72 above, if an original
supporting document cannot be produced, a certified true copy may be
substituted for it by the authorizing officer, who must explain why the originalcould not be produced and must certify that the payment has not been made.!B1993R3418 — EN — 01.01.1998 — 002.001 — 18
TITLE XI
THE GRANTING OF ADV ANCES
(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 grant advances to coverexpenditure to be incurred by an official or other servant on behalf of his
institution. Such expenditure, which generally comes under staff and
administrative expenditure, may arise from specific business or relate tolikely expenditure, the nature or amount of which 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 authorities referred to in
Article 22 of the Financial Regulation, on a proposal from the authorizing
officer, after the financial controller has granted approval and a favourableopinion has been given by the accounting officer. Such decisions shall specifythe amount of the advance and the period during which it is to be used.
Where the nature of the expenditure is sufficiently certain, a commitment
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 ensure their
safekeeping.
No later than 10 days after the purpose for which the advance was granted has
been achieved, he shall give the accounting officer a detailed account of theuse made of it and shall pay back any unused amount.
No later than six weeks after the above point in time the authorizing officer
shall clear the advance in order to close the suspense account opened 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, innon-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 the staffdesignated by it who are specifically authorized to open and draw on suchaccounts, and any limits on the withdrawals authorized for each member 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 being that of theaccounting officer, an assistant accounting officer or an imprest administrator.!B1993R3418 — EN — 01.01.1998 — 002.001 — 19
In accordance with Article 53 of the Financial Regulation the institution shall
designate officials empowered to sign cheques and postal and bank credittransfers.
Before signing any such document those officials shall check that the
payment orders and the relevant cheques and postal and bank credit transfers
correspond.
Article 81
As a general rule, payment of:
— the monthly remunerations of officials and other servants, and
— expenditure relating to supplies or services exceeding ECU
"M1400
3must 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 by means of apayment order signed by the authorizing officer and approved by the financialcontroller. By way of derogation from Articles 40 and 51 of the Financial
Regulation the imprest account administrator shall be authorized to make
provisional withdrawals and effect the payment of expenditure subject to thesubsequent application of 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 operating conditions shall be the subject of decisions bythe authorities referred to in Article 22 of the Financial Regulation on a duly
substantiated proposal by the authorizing officer after a favourable opinion
has been given by the accounting officer and the financial controller.
Article 83
Decisions to appoint imprest administrators shall be taken by the authorities
referred to in Article 22 of the Financial Regulation, on a proposal from the
authorizing officer, after a favourable opinion has been given by theaccounting officer.
Such decision shall indicate the responsibilities of the imprest administrator.
Article 84
The decisions referred to in Articles 82 and 83 shall be communicated to the
authorizing officers, the financial controller, the accounting officer and theCourt of Auditors.
Article 85
1. The decision setting up an imprest shall specify, in particular:
(a) the maximum amount which can be set aside as an imprest and its
purpose;
(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 supporting documents must be produced and
the procedure for producing them;
(e) the procedure to be followed if the imprest has to be replenished;(f) the time within which imprest system transactions must be settled.!B1993R3418 — EN — 01.01.1998 — 002.001 — 20
2. Payments may be made only on the basis and within the limits of prior
commitments signed by the authorizing officer and approved by the financialcontroller.
Article 86
In accordance with the second paragraph of Article 54 of the Financial
Regulation, only the accounting officer may replenish the imprest accounts.
However, miscellaneous local revenue such as that arising from:
— 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 provisions of
the Financial Regulation and this Regulation.
The amounts in question shall be deducted by the accounting officer 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 the accounting officer for
the making of payments.
Article 88
The imprest administrator shall keep an account of the funds at his disposal
and of the expenditure effected and amounts received, in accordance with theinstructions of the accounting officer.
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
accounting officer must himself, or through an assistant accounting officer, orthrough an official specially empowered for this purpose, carry out checks,
which should normally be effected on the spot and without warning and, as far
as possible, at frequent intervals, on the funds allocated to the imprestadministrators and on their accounts.
Article 91
The accounting officer and the financial controller shall inform each other of
the results of their checks and shall communicate them to the authorizing
officer.
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 laid down in the basic
sectoral acts relating to Community policies.!B1993R3418 — EN — 01.01.1998 — 002.001 — 21
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 due date for
the recovery of amounts wrongly paid.
2. The accounting officer, in collaboration with the authorizing officer
concerned, may allow additional time for payment only at the written request
of the debtor, with due indication of the reasons, provided that the debtor
undertakes to pay interest at the rate specified in Article 94 for the entireadditional period allowed, starting from the date on which the payment was
originally due.
3. When additional time is allowed, the accounting officer may ask the
debtor to lodge a security covering both the principal sum and the interest 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 half
percentage points.
2. The rate of interest applicable is that in force during the 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 accounting officer, in agreement with the financial controller, may waive
interest where, by reason of either the amount of the debt or the length of time
by which it is overdue, the amount involved is negligible in relation to theadministrative cost of the operation.
Article 96
Any partial repayments shall first cover the interest determined in accordance
with Article 94 and then the principal.
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
using a standard text.
Article 99
Every invitation to tender shall in particular:
(a) specify the procedure for submitting tenders and stipulate how they are to
be presented, including, in particular, any requirement as to the use of astandard reply form;!B
(1) Rate published every month in the C series of the Official Journal of the European
Communities .1993R3418 — EN — 01.01.1998 — 002.001 — 22
(b) state that the Protocol on Privileges and Immunities applies and make
reference to the general conditions applicable to the contract concerned(supplies, works, services or publications) and to any documentcontaining conditions specifically applicable to the particular contract
concerned;
(c) include a clause stating that 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 during which 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 supporting documents) in accordance with the provisions ofArticles 65 to 73;
(h) prohibit any contact between the institution and tenderers save, by way of
special exception, under the following conditions:
before the closing date for the submission of tenders:
— at the instance of tenderers:
additional information solely for the purpose of clarifying the nature
of the invitation to tender may be communicated to tenderers,
— 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 the text
of the invitation to tender, they may, in a manner identical with that
applicable in respect of the original invitation to tender, inform thepersons concerned accordingly;
— after the tenders have been opened and at the instance of the
departments of the institution, if some clarification is required in
connection with a tender, or if obvious clerical errors contained inthe tender must be corrected, the institution may contact the tenderer.
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 and such contact shall
be mentioned in the report to be submitted subsequently to the CCAM.
Article 101
The general conditions applicable to the proposed contract shall be attached to
the invitation to tender. Any document containing conditions specificallyapplicable to the particular contract concerned shall also be attached.
Article 102
The deadline for the submission of tenders shall be fixed according to the
nature of the contract and shall be dependent on the length of time necessary
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 the postmark.
Tenders submitted by post must be registered,
— or by hand-delivery to the institution direct or by any agent of the
tenderer, including private messenger 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 the
department to which they must be delivered against a signed and datedreceipt.!B1993R3418 — EN — 01.01.1998 — 002.001 — 23
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 be submitted in asealed envelope itself enclosed within a second sealed envelope. The inner
envelope shall bear, in addition to the name of the department to which it is
addressed, as indicated in the invitation to tender, the words “Invitation totender — Not to be opened by the mail service„. If self-adhesive envelopesare used they must be sealed with adhesive 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 opening of the tenders. The
financial controller or his representative may be present as an observer 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, in particular, those
tenders which comply and those which do not and giving the reasons for therejection of those tenders which do not comply.
Article 105
All the tenderers shall be informed of the decision taken with regard to their
tenders.
TITLE XVI
DETERMINATION OF THE V ARIOUS THRESHOLDS IN RESPECT
OF 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 be ECU
"M113 200 3.
Article 107
The limit above which the powers of the CCAM provided for in Article 60 of
the Financial Regulation take effect shall be ECU "M146 000 3.
Article 108
The threshold for compulsory security provided for in Article 62 of the
Financial Regulation shall be ECU "M1329 000 3.
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 0003for expenditure at the provisional places of work
of the institution,
— ECU "M12 6003for expenditure away from the provisional places
of work of the institution.!B1993R3418 — EN — 01.01.1998 — 002.001 — 24
Article 110
In accordance with Article 97 of the Financial Regulation, the following
thresholds shall be fixed with regard to the award of contracts relating toresearch and technological development appropriations:
— the limit below which contracts may be made by private treaty shall be
ECU
"M198 700 3for scientific and technical equipment and for
works contracts,
— the limit above which the powers of the CCAM take effect shall be:
— ECU "M1460 600 3for scientific and technical contracts,
— ECU "M198 700 3for equipment and supply contracts not of a
scientific or technical nature,
— ECU "M132 900 3for equipment and supply contracts not of a
scientific or technical nature, to which the provisions of points (c),
(d), and (e) of Article 58 of the Financial Regulation apply.
TITLE XVII
FUNCTIONING OF THE ADVISORY COMMITTEES ON PRO-
CUREMENT 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 of the Financial
Regulation, on:
(a) all proposed contracts for works, supplies or services, including studies,
involving amounts exceeding those given in Articles 107 and 110 of this
Regulation and on proposed purchases of immovable 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 when the effect ofsuch supplementary agreement would be to alter the amount involved inthe original contract;
(c) any proposed supplementary agreement the effect of which would be to
raise the total amount involved in a contract already concluded to an
amount above the limits referred to in (a);
(d) the standard forms and texts for invitations to tender and any proposed
texts involving an appreciable departure from such standard texts;
(e) proposed invitations to tender which are particularly important or are of a
special nature;
(f) questions arising at 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 specifications and
general conditions of contract), should the matter be sufficiently serious
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 involving an amount below the limits referredto in (a), where he considers that such contracts involve questions ofprinciple 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 have carried out, such
investigations and studies as may be necessary;!B1993R3418 — EN — 01.01.1998 — 002.001 — 25
(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 an alternatedesignated by the authorizing officer.
This report shall include:(a) a technical and financial assessment of each tender, including a
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 to the
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 functioning of the CCAM in relation to the activities 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 the Court ofAuditors 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 of stepping up
cooperation between the institutions, in accordance with the requirements of
sound financial management for the joint award of certain supply contractsand other contracts in connection with the management of appropriations forfinancing interinstitutional operations.
Article 118
The CCAMI shall exercise the following powers 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 the financial
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 for the award of thecontract with due regard for the interests of all the institutions.!B
(1) The term institution shall be construed in accordance with Article 22 (5) of the
Financial Regulation.1993R3418 — EN — 01.01.1998 — 002.001 — 26
In this case, CCAM of the individual institutions shall no longer need to
be consulted on the matter but shall be informed of the opinion 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 individual institutions, to
examine and make recommendations on any matter likely to be ofinterest or to have repercussions from an interinstitutional angle inrespect of the award of contracts in the areas specified 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 each
institution, and shall at all events, by agreement between the institutions,comprise the following representatives in addition to the representatives of therespective administrative departments:
— one representative of the departments responsible for legal questions,
— one representative of the departments responsible for finances,
— one representative of the financial controller as an observer.
A revolving system may be agreed by the institutions for the representatives
of these three departments.
The CCAMI shall be chaired by each of the institutions in turn for a period of
two years.
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 W AY 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 preliminary deposit,
such deposit must cover not only the entire period of the guarantee but also aperiod long enough to allow the guarantee to be invoked. The deposit must, in
principle, consist of a payment made to the institution in the same currency as
that prescribed for the payment to be 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 for payment in the contract
and must comply with the same rules as the guarantee referred to in Article122.!B1993R3418 — EN — 01.01.1998 — 002.001 — 27
Article 124
The usual supporting documents accompanying the first order to pay drawn
up pursuant to a contract requiring the provision of a deposit shall besupplemented by a copy, certified true by the accounting officer, of the receipt
issued when the deposit was paid, or by a copy, certified true by the
accounting officer, of a declaration from the establishment or third partyproviding the guarantee.
Article 125
Deposits shall be repaid, or the guarantees referred to in Article 123 given in
place thereof released, in accordance with the provisions relating to theconclusion of contracts, except in cases of non-performance or late
performance as referred to in the fourth paragraph of Article 62 of the
Financial Regulation.
TITLE XIX
PROVISIONS CONCERNING THE APPLICATION BY THE COM-
MUNITY 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 the amounts
involved are equal to or greater than the amounts provided for in those
directives.
Article 127
The terms ‘works contracts’, ‘supply contracts’ and ‘service contracts’ shall
be construed in accordance with the definitions laid down in the directives
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 be regarded as
the ‘contracting authorities’ within the meaning of the directives referred to inArticle 126.
Article 129
When awarding works, supply and service contracts, the institutions shall
comply with the provisions of the Council directives, in particular asconcerns:
— advertising rules,— common rules on technical specifications,
— common rules on participation,
— criteria for qualitative selection,
— criteria for the award of contracts.
TITLE XX
V ALUE ABOVE WHICH MOV ABLE PROPERTY MUST BE EN-
TERED 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
"M14003,!B1993R3418 — EN — 01.01.1998 — 002.001 — 28
— 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 description of the item acquiredand specify its location, the date of acquisition and the 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 checks should formpart of a three-year audit programme.
TITLE XXI
ADVERTISEMENT OF SALES OF MOV ABLE 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 7003; at least 14 days must elapse between the date of
publication of the last advertisement and the conclusion of the 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 3. Such sales may also be suitably advertised in the
press of the Member States. At least one month must elapse between 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 DRA WING-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 keeping of:
— budget accounts,— general accounts.!B
(1) Defined for the joint research centre in the ‘Recueil des instructions relatives aux
inventaires’ (Doc. 13.131/XV/68-F) and the ‘Nomenclature des matériels — ca-
nevas général’ (Doc. 2168/IX/1972-F and updatings).1993R3418 — EN — 01.01.1998 — 002.001 — 29
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 appropriations
entered in supplementary and/or amending budgets, the appropri-
ations available as a result of contributions by third parties, transfers
of appropriations and the total appropriations thus available.Commitment appropriations and payment appropriations shall beentered 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 amending budgets, revenue from contributions
by third parties and the total amount of estimates thus 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 corresponding payments in the form of advances shall also be
recorded in the budget accounts.
These commitments shall be presented in respect of total EAGGF Guarantee
appropriations.
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 recorded separately.
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 following classes:
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). Depending on the
requirements of the institution, these subgroups shall be further divided intoaccounts (with a five or six-digit code).!B1993R3418 — EN — 01.01.1998 — 002.001 — 30
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
deriving from the repayment of advances provided for in point 7 of Article 7
of the Financial Regulation and accounts recording the re-utilizationoperations provided for in Article 27 (2) of the Financial Regulation.
6. Class 5 ‘Financial accounts’ shall indicate the transactions in securities,
cash office, bank and post office giro transactions, and transactions carriedout by the assistant accounting officers and the imprest administrators. A
separate account shall be opened for each bank account, 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 relating to:
— 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,
— appropriations relating to 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 outstanding from 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 accounting officer of each institution
shall draw up a detailed chart of accounts in line with the list of accountsreferred to in paragraph 3. He shall create groups, subgroups and individualaccounts depending on his particular management requirements, indicating in
every case the purpose of these accounts 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 and liabilities
accounts, including the 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 financial statements shall bedrawn up so as to reflect properly, by means of appropriate headings, theassets and liabilities of the institution. The revenue to be recovered shall
appear in the liabilities section under accruals and deferred income and the
corresponding claims shall appear in the assets section under the heading!B1993R3418 — EN — 01.01.1998 — 002.001 — 31
‘receivable account’ or other appropriate headings. Expenditure for the
financial year not yet charged to the revenue and expenditure account shallappear in the assets section under the heading ‘expenditure to be charged’.The revenue and expenditure account shall include all the information
necessary for the purposes of the balance sheet.
The balance shown by each account shall be periodically compared with the
supporting documents and other external evidence, and, in particular:
— fixed asset accounts — as provided for in Article 130,
— cash at bank and post office giro account — by monthly reconciliation 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 verifying
compliance with the conditions relating to imprest accounts and thegranting 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 corresponding totals in the budget accounts.
5. The interinstitutional liaison accounts shall be cross-checked monthly
and cleared periodically.
6. The suspense accounts shall be reviewed periodically as follows:
— amounts outstanding — by the accounting officer informing the
authorizing officer of revenue not covered and of the steps taken,
— payments outstanding — by the accounting officer communicating to the
authorizing officer the grounds for non-implementation and the 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 authorizing officer 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 the Financial
Regulation and to enable the statement provided for in Article 78 (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 ECU balances of accounts
held in national currencies and in ECU shall be adjusted 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 financial
statements shall be presented in accordance with generally accepted
accounting principles, including the principles provided for in Councildirectives. The practical rules for the application of these principles, whichshall be periodically updated, shall be adopted in accordance with Article 21.
TITLE XXIII
PROVISIONS APPLICABLE TO RTD APPROPRIATIONS
(Article 94 and 96 of the Financial Regulation)
Article 137
For activities coming under the Joint Research Centre, a table shall be drawn
up to accompany the budget showing the equivalence between the purpose of!B1993R3418 — EN — 01.01.1998 — 002.001 — 32
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 operating costs.
For the management of each of the activities falling within its jurisdiction,
including activities regarding services for third parties and support for
Commission departments, the Joint Research Centre shall keep appropriateaccounts which enable actual costs to be monitored on the basis of theinformation contained in the table of equivalence.
Article 138
For activities coming under 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 following breakdown:
— 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 keeping of accounts to ensure that
budgetary implementation can be monitored for each research objective by
reference to the various components contained in the 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 expenditure,
general costs and means of implementation generated by these activities and
the specific investments which these activities require. The advances shall beincluded in the corresponding budget appropriations.
2. Unused advances shall be repaid by cancelling the corresponding
appropriations via the revenue and expenditure account. Used advances shallbe repaid using a part of the revenue generated by charging the cost of theservices to the third parties. The part of the revenue used to repay advances
shall be that which corresponds to staff expenditure, to expenditure on the use
of the general services and of the means of implementation of theCommission, and to the specific investments. The remainder of the revenue,i.e. the revenue corresponding to current expenditure resulting specifically
from the contracts, shall be retained by the Commission by entering the
additional appropriations under the headings for this specific expenditure.
3. The part of the revenue giving rise to repayment shall be determined, in
accordance with internal rules, when each contract for services to third parties
is drawn up.
Revenue for repaying advances and revenue resulting in additional appropri-
ations being made available shall be booked to serparate headings in the
Commission’ s statement of revenue.!B
(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 (agency staff, seconded nati-
onal officials, service contracts, work contracts, etc.) — see the Commission’ s
rules of 22 May 1990 on mini-budgets.1993R3418 — EN — 01.01.1998 — 002.001 — 33
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 accordance withArticle 54 of the Financial Regulation.
The decision establishing such imprest account shall lay down the terms for
its operation on the basis of the specific needs of each local unit.
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 then recorded in
the accounts: these global commitments may be reviewed in line withchanging 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, the authoritiesreferred to in Article 22 of the Financial Regulation may, on a proposal from
the authorizing officer and after receiving a favourable opinion from the
accounting officer and financial controller, allow a single signature.
2. The Commission shall lay down the conditions under which the staff it
designates and empowers to administer accounts under the delegationprocedure are authorized to communicate the names and specimen 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 a building outside the
Community may, by way of exception, be concluded directly by theauthorizing officer provided that the CCAM has been suitably informed inadvance about the state of the market in the country or cities concerned and
has accepted the basic criteria to be adopted concerning:
— the type of building to be rented, depending on proposed use (accom-
modation, offices, etc.),
— surface area and price parameters, with indication of range where
appropriate,
— details of contracts.
2. Where the authorizing officer is faced with a situation which diverges
from the criteria agreed upon pursuant to paragraph 1 and accepted in advance
by the CCAM, the specific case or cases shall again be referred to the CCAM.
3. The authorizing officer shall report periodically to the CCAM on the
application of paragraph 1.!B1993R3418 — EN — 01.01.1998 — 002.001 — 34
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 besent regularly to the central departments in accordance with the rules adoptedby the Commission.
Movable property in transit to the delegations shall be entered on a provisional
list before being recorded in the permanent inventories.
2. The advertising arrangements for sales of delegations’ movable property
shall be adapted to the local situation and local legal conditions.
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 as follows:
— 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 (amount of the
imprest), 81, 130 and 132 and in Articles 106 to 110; these amounts shallbe 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 or down to the nearest
ECU.
The Commission shall establish these new amounts in accordance with the
above timetable and criteria and shall communicate them to the otherinstitutions.
Article 146
The provisions of this Regulation shall not affect the application of the special
provisions of the Financial Regulation relating to research and technological
development appropriations (Title VII of the Financial Regulation), theGuarantee Section of the European Agricultural Guidance and GuaranteeFund (Title VIII of the Financial Regulation), external aid (Title IX of the
Financial Regulation), the management of appropriations relating to staff
serving outside the Community and to their administration (Title X of theFinancial Regulation) and the Office for Official Publications of the European
Communities (Title XI of the Financial 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 that they haveadopted 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.!B1993R3418 — EN — 01.01.1998 — 002.001 — 35