Commission staff working document concerning modifications linked to the revision of the Financial Regulation prefiguring the proposal for a Delegated Commission Regulation amending the detailed rules of implementation of the Financial Regulation - Accompanying document to the Proposal for a Regulation of the European Parliament and of the Council on the Financial Regulation applicable to the general budget of the European Union {COM(2010) 260 final}
Date: 2010-05-28
Institutions: European Commission
Subjects: financial management, financial regulation, general budget (EU), implementation of the budget

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EUROPEAN COMMISSION 

Brussels, 28.5.2010 
SEC(2010) 639 

COMMISSION STAFF WORKING DOCUMENT 

concerning modifications linked to the revision of the Financial Regulation 
prefiguring the proposal for a Delegated Commission Regulation amending 
the detailed rules of implementation of the Financial Regulation  

Accompanying document to the 

Proposal for a 

REGULATION OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL 

on the Financial Regulation applicable to the general budget of the European Union 

{COM(2010) 260 final} 

DOCUMENT IN ELECTRONICVERSION ONLY 

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1. 

INTRODUCTION 

The present document, which is not a formal proposal of the Commission, presents 
the changes which would be required to the Implementing Rules (hereinafter IR1) of 
the  Financial  Regulation  (hereinafter  FR2),  following  the  proposal  for  the  triennial 
revision  of  the  FR  presented  by  the  Commission  as  a  regulation  of  the  European 
Parliament  and  the  Council  recasting  the  financial  rules  applicable  to  the  general 
budget of the European Union. 

For procedural reasons, the Commission will make its formal proposal for amending 
the  IR,  which  is  a  Commission  Regulation,  at  a  later  stage.  However,  since  the 
provisions of the FR and IR are linked, and taking into account the traditional close 
cooperation with the European Parliament, the Council and the Court of Auditors on 
the  IR,  the  Commission  considers  that  the  changes  envisaged  should  be  made 
available  for  information  at  least.  This  should  allow  the  concerned  institutions  to 
have a global overview of the proposed modifications on the FR. 

Following the new adoption procedure applicable to the IR, as set out in Article 290 
TFEU,  a  new  articulation  between  the  FR  and  the  IR  should  be  put  in  place, 
imposing a complete review of the whole set of financial rules. In this regard, some 
IR  provisions  which  currently  define  exceptions  or  derogations  to  FR  provisions 
should  be  introduced  in  the  FR  itself,  while  the  IR  should  be  limited  to  technical 
details and implementing modalities3.  

The proposal of revision of FR and changes envisaged to the IR build on the results 
of  the  public  consultation  of  19  October  20094,  which  resulted  in  a  total  of  235 
contributions of stakeholders who implement or receive Union funds: from citizens 
to  public  and  private  operators,  regional  and  national  administrations.  These  texts 
have been elaborated taking into account the results of that consultation, as well as 
the  experience  of  its  operational  services  and  lessons  learned  from  previous 
revisions. 

The changes envisaged are shown in the table in Annex. They are indicative and do 
not pre-empt the changes which will be finally proposed by the Commission on the 
basis of the FR adopted by the Legislative Authority. 

2.  MODIFICATIONS PROPOSED BY THE COMMISSION SERVICES 

2.1. 

Budgetary principles 

Regarding  the  principle  of  unity  of  the  budget,  the  simplification  of  the  rules 
governing  interest  generated  by  pre-financing  (Articles  5,  5a  FR)  should  render 

1 
2 
3 

4 

Commission Regulation N° 2342/2002 of 23 December 2002. 
Council Regulation N°1605/2002 of 26.06.2002. 
Article 290 TFEU foresees that the legislative authority may entrust delegated powers to the Commission 
only "[…] to supplement or amend certain non-essential elements of the [concerned] legislative act", i.e. the 
FR. 
http://ec.europa.eu/budget/library/consultations/FRconsult2009/draft_report_en.pdf 

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obsolete some provisions of the IR. In particular, as the obligation of grant recipients 
to  ensure  that  interest  is  generated  on  pre-financing  is  removed  from  the  FR,  the 
detailed  and  complex  provisions  laying  down  this  obligation  become  obsolete. 
Where  such  obligation  would  still  be  imposed  on  entities  to  which  implementation 
tasks  are  entrusted  for  pre-financing  paid  to  these  entities,  the  rules  for  identifying 
the interest generated shall be stipulated in the delegation agreement.  

Regarding the principle of universality, the possibility of making available assigned 
revenue before the revenue has actually been received by the Commission should be 
extended  in  line  with  the  changes  proposed  in  the  FR,  in  particular  where  external 
assigned  revenue  from  Member  States  presents  no  exchange  risk.  By  contrast,  the 
case of repayments of payments on account should be deleted as those payments do 
not reduce the Union intervention in accordance with Article 228 IR.  

Regarding the definition of an effective and efficient internal control system required 
for  sound  financial  management, 
the  possibility  to  rely  on  management 
declarations  from  implementing  partners  should  be  introduced,  in  line  with  the 
management  declaration  of  assurance  provided  for  in  Articles  53a  and  53b. 
Moreover,  account  should  be  taken  of  the  concept  of  tolerable  risk  of  error 
introduced into Article 28b FR, to improve the cost-benefit ration of controls.  

2.2. 

Establishment and structure of the budget 

In line with the clarification of the presentation of the draft budget proposed in the 
FR, the provisions laying down the content of the general introduction preceding the 
draft budget should be laid down in the FR. Moreover, the list of working documents 
to be prepared in support of the draft budget should be updated in view changes of 
terminology and legislation having a link with the FR.  

2.3. 

Implementation of the budget 

2.3.1.  Methods of implementation  

The  FR  contains  revised  provisions  on  the  methods  of  implementation.  The  IR 
should  be  modified  accordingly.  Important  provisions  such  as  the  one  governing 
annual  summaries  of  audits  and  declarations  transmitted  to  the  Commission  under 
shared management (Article 37a IR) should be transferred to the FR (now in Articles 
53a  and  53b,  applicable  to  all  types  of  indirect  management).  Rules  applying  to  a 
specific  management  mode,  such  as  Article  43  of  the  IR  in  force  ('joint 
management'),  should  be  deleted  in  line  with  the  harmonisation  of  management 
modes proposed for the FR, unless there is a need for specific rules, such as those 
concerning International Organisations and Financial Instruments. 

The  IR  should  lay  down  the  conditions  under  which  the  Commission  may  accept 
systems,  rules  and  procedures  of  the  entity  or  person  entrusted  with  budget 
implementation tasks as providing a level of protection for the financial interests of 
the  EU  which  is  equivalent  to  that  required  under  the  FR.  Furthermore,  the  IR 
should  contain  provisions  which  render  the  ex-ante  assessment  of  such  systems, 
rules  and  procedures  as  economic  as  possible.  The  content  of  the  agreements 
entrusting  tasks  of  budget  implementation  should  be  defined  in  a  more  detailed 

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manner  to  ensure  sound  financial  management.  In  particular,  agreements  in 
external  relations  should  contain  a  contracting  deadline  of  3  years,  reflecting  the 
deadline  laid  down  in  Article  166  FR.  As  the  clearance-of-accounts  procedures 
now  apply  to  all  management  modes,  the  relevant  provisions  should  be  adapted 
accordingly.  

2.3.2.  Financial Actors  

Controls (ex-ante and ex-post) by the Authorising Officer by delegation should 
be better defined in order to ensure a coherent approach throughout the Commission, 
in particular the link between controls and the specific risk of an action. Changes to 
the  current  text  should  be  made  to  provide  for  multi-annual  control  strategies  (for 
multi-annual programmes) and on a follow-up of systemic problems identified. 

As regards the appointment of the Accounting Officers, the possibility for two or 
more  institutions  to  appoint  the  same  person  as  Accounting  Officer  should  be 
provided for, under the condition that proper arrangements are made to avoid conflict 
of interest.  

In order to address issues identified during the course of validations carried out by 
the  Accounting  Officer,  the  IR  should  be  modified  by  providing  the  possibility  to 
notify  to  the  Accounting  Officer  all  significant  modification  of  a  financial 
management system and by allowing him to re-perform a validation. The Authorising 
Officer should remain responsible for the completeness of the information forwarded 
to  the  Accounting  Officer.  As  regards  imprest  accounts  opened  outside  the  Union, 
provisions should be included in the FR governing inter alia the selection of the local 
banks and the imprest account holder's responsibility. 

The possibility to use debit cards linked to imprest accounts should be introduced. 
This  should  facilitate  payments  in  particular  in  the  Union  Delegations  and 
Representations and address the risks associated with handling cash. 

The FR provides for fiduciary accounts opened in the name of the Commission and 
managed on its behalf by an international financial institution. The IR should provide 
that such accounts may be opened or closed only in agreement with the Accounting 
Officer  and  the  stipulate  need  for  transmission  of  financial  and  management 
information regarding these accounts to the Accounting Officer. 

2.3.3.  Revenue operations  

When additional time for payment by the debtor is allowed, the possibility should be 
introduced  for  the  Accounting  Officer  in  exceptional  circumstances  to  refrain  from 
requiring  a  guarantee  where  this  requirement  would  impede  the  recovery  of  the 
amount  due.  Provisions  should  be  introduced  to  implement  the  Commission 
Communication  of  2009  concerning  the  reduction  in  the  risks  of  management  of 
fines  provisionally  cashed  in  the  competition  area,  such  as  the  obligation  of  the 
Commission to secure the provisionally cashed amounts by having them invested in 
financial assets. In this way the security and liquidity of the monies will be ensured 
whilst also yielding financial remunerations. 

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The provision on recovery of fines and penalties and the articulation between cash 
payment  and  the  lodging  of  a  guarantee  by  the  debtor  should  be  clarified  so  as  to 
allow  the  debtor  to  choose  cash  payment  or  a  guarantee  provided  that  the  latter  is 
acceptable  to  the  Accounting  Officer.  Furthermore,  the  consequence  after  the 
exhaustion of all legal remedies should be further specified.  

2.3.4.  Expenditure operations 

The category of administrative expenditure covered by provisional commitments 
should  be  extended  to  include  payments  in  instalments  of  loans  raised  by  an 
Institution to acquire real estate assets (to be treated similar to a rent payment), civil 
protection emergency interventions and communications activities in  the  context of 
events organised by the Union. 

Concerning  the  validation  of  expenditure,  the  IR  need  to  be  clarified,  simplified 
and modernised in the light of practice. In particular, rules of passing for payment of 
procurement contracts and grants should be distinguished depending on whether the 
passing for payment is made for interim and balance payments or for pre-financing 
payments,  as  the  two  types  of  payment  have  a  different  aim.  The  electronic 
validation should be allowed in a computerised system. 

2.3.5.  Procurement  

A new procedure based on a list of vendors should be added for contracts below the 
threshold  set  by  Directive  2004/18/EC  but  above  60,000  EUR.  The  registration  as 
vendor should not imply the selection of the relevant economic operator according to the 
selection  criteria.  This  should  ease  the  administrative  burden  both  for  the  economic 
operators and for the services of the contracting authority. 

The provision on ex-ante and ex-post advertising of contracts below the threshold set 
by Directive 2004/18/EC should be streamlined and rendered coherent with the Financial 
Transparency  System  operated  by  the  Commission.  The  thresholds  for  negotiated 
procedures  should  be  increased  and  simplified  in  order  to  take  into  account  the 
administrative costs of such procedures. Payment against invoices should be possible up 
to EUR 1,000 instead of EUR 500; negotiated procedure on the basis of a single tender 
should  be  possible  between  up  to  15,000  EUR  instead  of  EUR  5,000;  negotiated 
procedure with three tenders should be possible between up to EUR 60,000 instead of 
EUR 25,000 (hence, the EUR 25,000 threshold should be abolished). 

In exceptional and duly justified circumstances conditions, contracting authorities should 
be exempted from including the model contract in the tender documents (in particular, 
where there is generally no possibility of imposing the Commissions' model contract); 
also, under the same conditions, there should be the possibility for the model contract to 
refer only to national law, as reference to EU law may have a negative impact on the 
price (e.g. in case of building contracts). 

Due to the alignment, provided for in the FR, of rules of exclusion and selection criteria 
with the Directive 2004/18/EC, the IR should be modified accordingly.  

The thresholds for optional waiving the declaration on honour regarding non-exclusion 
should  be  adapted  to  the  new  thresholds  for  very  low  value  contracts  (changed  from 

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EUR  5,000  to  EUR  15,000)  and  external  actions  (changed  from  EUR  10,000  to  EUR 
20,000). 

In  assessing  economic  and  financial  viability  of  tenderers,  the  contracting  authority 
should be able to rely on documents submitted for earlier procedures if they still fulfil the 
requirements. This would bring about a simplification of procedural requirements since 
tenderers will not be required to re-submitting identical documents. 

In  line  with  the  greater  empowerment  of  the  Authorising  Officer  and  the  principle  of 
proportionality whether a guarantee on pre-financing is required should not depend on 
the value of the pre-financing, but on the risk assessment by the competent Authorising 
Officer. 

2.3.6.  Grants  

In order to simplify procedures for potential beneficiaries it is proposed to shift towards a 
performance-based  system  featuring  agreed  indicators  and  objectives,  while 
maintaining  the  real  cost  regime  as  an  alternative  regime,  the  relevant  implementing 
provisions should be revised accordingly. In particular, provisions on the scope of grants 
should be updated by eliminating those related to financial instruments and prizes which 
are dealt in a separate title of the FR from grants and are covered by a generic definition. 
The notion of beneficiaries should be clarified along with the current interpretation that 
they  may  refer  to  one  or  several  entities.  It  should  also  be  made  clear  that  the 
partnerships are opened for subsequent operating grants. As regards forms of grants, the 
IR should clarify the methodology for the determination of lump sums, the definition of 
standard scale of unit costs as a subcategory of lump sums and the flat-rates.  

The  new  approach  would  encompass  the  methods  of  control  (including  operational 
audits), wile ensuring the respect of common principles applicable to grants. For these 
reasons, the maximum threshold per lump sum (EUR 25,000) should be deleted and be 
left to the College to decide when adopting a specific lump sum framework. 

To  ensure  that  the  recourse  to  lump  sums  is  part  of  a  risk  assessment  made  by  the 
Authorising  Officer  and  to  safeguard  equal  treatment  between  beneficiaries,  the 
methodology for the determination of lump sums (consistency with the funded activities, 
maximum  amount,  basis  and  methods  of  calculation)  should  be  adopted  by  the 
Commission, except for schemes of low value grants (≤ EUR 50,000). The Authorising 
Officer  would  then  be  able,  within  the  programme  duration,  to  establish  lump  sums, 
scales of unit costs and flat rates on the basis of a provisional budget submitted by the 
applicant taking into account its internal accounting practices, including only acceptable 
cost categories, which are consistently applied to similar operations by the applicant (no 
bias detrimental to EU Funds). 

In parallel, the real-cost regime, maintained as a by-default regime, should be reviewed 
(clarification of various types of costs, costs actually incurred, in kind contributions) and 
the possible profit of an action should be recovered on a pro-rata basis (where EU funds 
50% of the costs, only 50% of the profit should be recovered).  

Procedures  for  the  award  of  grants  should  be  reviewed  to  leave  the  choice  of 
modalities as much as possible to the Authorising Officer as regards the instrument to 
award grants, bank guarantees and documents serving to assess operational and financial 

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capacity.  Furthermore,  the  award  of  low-value  grants  should  be  made  easier,  by 
removing  excessive  administrative  requirements,  in  line  with  the  principle  of 
proportionality, by increasing the current threshold from EUR 25,000 to EUR 50,000. 

2.3.7.  Presentation of the accounts and accounting 

The  IR  should  reflect  the  adjustments  made  in  the  FR  to  update  Union's  rules  and 
principles  on  accounting  with  the  IPSAS's  rules.  Moreover,  in  order  to  formalise 
the  current  practice  about  communication  between  institutions'  and  agencies' 
Accounting Officers, accounts may be sent by electronic means. 

As regards reconciliation and verification of the accounts, the IR should be revised 
to take into account the respective responsibilities of the Accounting Officer and the 
Authorising Officer. 

Concerning  the  property  inventory,  it  is  considered  disproportionate  to  apply  the 
procedure  for  sale  of  fixed  assets  to  sales  between  Union's  institutions  and  their 
Agencies or bodies. 

2.3.8. 

Special provisions on external actions  

In line with the proposition to authorise the Commission to set up and manage EU trust 
funds,  which  would  intervene  in  emergency,  post-emergency  crisis  operations  or  for 
thematic programmes and would pool the contribution of the Union budget with funds 
from  other  donors,    specific  provisions  should  be  inserted  in  the  IR  to  regulate  their 
management. 

As the balanced approach of the decentralised management mode is proposed as a model 
for  common  principles  of  the  indirect  budget  implementation  newly  introduced  in  the 
FR, no specific provision is necessary for the external actions in the part two of the IR. In 
particular,  provisions  on  financing  agreement  and  on  the  automatic  de-commitment 
related to multiannual programmes should be deleted as they have become obsolete. 

As regards special provisions on procurement in the framework of external actions, it 
is proposed to simplify the procedures and increase the threshold for awarding service 
contracts, supply contracts and work contracts. The use of the negotiated procedure in 
the latter cases should be also simplified. Tenders documents should be accepted if they 
refer to quality assurance systems based also on international standards, in order to avoid 
unduly  exclusion  of  local  contractors.  The  guarantees  on  pre-financing  should  be 
governed  by the general regime. The time-limits for procedures should be made more 
flexible.  Concerning  the  special  provisions  on  grants  in  the  framework  of  external 
actions, more flexibility should be allowed for the financing in full, in accordance with 
the  flexibility  granted  in  the  FR.  Moreover,  the  regime  applicable  to  grants  should  be 
aligned  with  the  exceptions  already  foreseen  for  procurements  in  external  actions  by 
providing that the date of the receipt of a grant application is considered as the day on 
which the application is submitted.  

2.3.9.  External Experts  

In  the  light  of  the  proposed  clarification  of  the  scope  of  the  special  selection 
procedure  of  natural  persons  as  experts  in  the  FR,  the  related  provision  of  the  IR 

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should be modified concerning the content of the call for expression of interest and 
the proposals on the maximum duration of the list.  

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WORKING DOCUMENT: TABLE IMPLEMENTING RULES (I/II) 

COMMISSION REGULATION 2342/2002 

PROPOSED AMENDMENT 

COMMENTS 

PART ONE 
COMMON PROVISIONS 

PART ONE 
COMMON PROVISIONS 

TITLE I 
SUBJECT 

TITLE I 
SUBJECT 

Article 1 
Subject 
(Article 1 of the Financial Regulation) 

Article 1 
Subject 
(Article 1 of the Financial Regulation) 

the 

rules 

This  Regulation 
for 
sets  out 
implementing  the  provisions  of  Regulation  (EC, 
Euratom)  No  1605/2002 
(hereinafter  «the 
Financial Regulation»). 
The  institutions  concerned  by  this  Regulation  are 
the 
the 
Financial Regulation. 

institutions  within 

the  meaning  of 

the 

rules 

This  Regulation 
for 
sets  out 
implementing  the  provisions  of  Regulation  (EC, 
Euratom)  No  1605/2002 
(hereinafter  «the 
Financial Regulation»). 
The  institutions  concerned  by  this  Regulation  are 
the 
the 
Financial Regulation. 

institutions  within 

the  meaning  of 

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Article 2 
Legislative acts concerning the implementation of 
the budget 
(Article 2 and 49 of the Financial Regulation) 

Article 2 
Legislative acts concerning the implementation of 
the budget 
(Article 2 and 49 of the Financial Regulation) 

The  Commission  shall  annually  update  in  the 
preliminary  draft  budget  the  information  on  the 
acts  referred  to  in  Article  2  of  the  Financial 
Regulation. 
Any  proposal  or  amendment 
to  a  proposal 
submitted to the legislative authority shall clearly 
indicate  the  provisions  containing  derogations 
from  the  Financial  Regulation  or  from  this 
reasons 
Regulation  and 
the 
relevant 
justifying  such  derogations 
Explanatory Memorandum. 

specific 
the 
in 

state 

The  Commission  shall  annually  update  in  the 
preliminary  draft  budget  the  information  on  the 
acts  referred  to  in  Article  2  of  the  Financial 
Regulation. 
Any  proposal  or  amendment 
to  a  proposal 
submitted to the legislative authority shall clearly 
indicate  the  provisions  containing  derogations 
from  the  Financial  Regulation  or  from  this 
reasons 
Regulation  and 
the 
relevant 
justifying  such  derogations 
Explanatory Memorandum. 

specific 
the 
in 

state 

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TITLE II 
BUDGETARY PRINCIPLES 

TITLE II 
BUDGETARY PRINCIPLES 

CHAPTER 1 
PRINCIPLES OF UNITY AND BUDGET 
ACCURACY 

CHAPTER 1 
PRINCIPLES OF UNITY AND BUDGET 
ACCURACY 

Article 3 
Scope of pre-financing 
(Article 5a of the Financial Regulation) 

Article 3 
Scope of pre-financing 
(Article 5a of the Financial Regulation) 

deleted 

In 

the 

case  of  direct 

centralised 
1. 
management  involving  a  number  of  partners, 
indirect centralised management and decentralised 
management  within  the  meaning  of  Article  53  of 
the  Financial  Regulation,  the  rules  laid  down  in 
Article 5a of the Financial Regulation shall apply 
solely 
the  entity  receiving  pre-financing 
directly from the Commission. 

to 

In 

the 

case  of  direct 

centralised 
1. 
management  involving  a  number  of  partners, 
indirect centralised management and decentralised 
management  within  the  meaning  of  Article  53  of 
the  Financial  Regulation,  the  rules  laid  down  in 
Article 5a of the Financial Regulation shall apply 
solely 
the  entity  receiving  pre-financing 
directly from the Commission. 

to 

shall  be 

Pre-financing 

2. 
as 
representing  a  significant  amount  within  the 
meaning  of  Article  5a(2)(a)  of  the  Financial 
Regulation 
than 
the  amount 
EUR 50,000. 

is  higher 

regarded 

if 

shall  be 

Pre-financing 

2. 
as 
representing  a  significant  amount  within  the 
meaning  of  Article  5a(2)(a)  of  the  Financial 
Regulation 
than 
the  amount 
EUR 50,000. 

is  higher 

regarded 

if 

Simplification:  the  generation  of  interest  on 
pre-financing and their use shall be arranged 
in  the  agreements  concluded  with  delegates 
(entrusted entities listed in Article 53 FR).  . 

Obsolete due to the changes in FR 

However,  for  external  actions  pre-financing  shall 
be regarded as representing a significant amount if 

However,  for  external  actions  pre-financing  shall 
be regarded as representing a significant amount if 

Obsolete due to the changes in FR 

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the amount is higher than EUR 250,000. For crisis 
management aid and humanitarian aid operations, 
pre-financing  shall  be  regarded  as  representing  a 
significant  amount  if  it  exceeds  per  agreement 
EUR 750,000 at the end of each financial year and 
is  for  projects  of  a  duration  of  more  than 
12 months. 

the amount is higher than EUR 250,000. For crisis 
management aid and humanitarian aid operations, 
pre-financing  shall  be  regarded  as  representing  a 
significant  amount  if  it  exceeds  per  agreement 
EUR 750,000 at the end of each financial year and 
is  for  projects  of  a  duration  of  more  than 
12 months. 

Article 4 
Recovery of interest yielded by pre-financing 
(Article 5a of the Financial Regulation) 

Article 4 
Recovery of interest yielded by pre-financing 
(Article 5a of the Financial Regulation) 

1. 
The  authorising  officer  responsible  shall 
recover  for  each  reporting  period  following  the 
implementation  of  the  decision  or  agreement  the 
amount  of  interest  generated  by  pre-financing 
payments  which  exceed  EUR 750,000  per 
agreement at the end of each financial year. 

1. 
The  authorising  officer  responsible  shall 
recover  for  each  reporting  period  following  the 
implementation  of  the  decision  or  agreement  the 
amount  of  interest  generated  by  pre-financing 
payments  which  exceed  EUR 750,000  per 
agreement at the end of each financial year. 

Simplification:  the  generation  of  interest  on 
pre-financing and their use shall be arranged 
in  the  agreements  concluded  with  delegates 
(entrusted entities listed in Article 53 FR). 

2. 
The  authorising  officer  responsible  may 
recover at least once a year the amount of interest 
generated  by  pre-financing  payments  lower  than 
those referred to in paragraph 1, taking account of 
risks  associated  with  his  management 
the 
environment  and 
the  actions 
the  nature  of 
financed. 

2. 
The  authorising  officer  responsible  may 
recover at least once a year the amount of interest 
generated  by  pre-financing  payments  lower  than 
those referred to in paragraph 1, taking account of 
risks  associated  with  his  management 
the 
environment  and 
the  actions 
the  nature  of 
financed. 

3. 
The  authorising  officer  responsible  shall 
recover  the  amount  of  interest  generated  by  pre-
financing payments which exceeds the balance of 
the amounts due as referred to in Article 5a(1) of 

3. 
The  authorising  officer  responsible  shall 
recover  the  amount  of  interest  generated  by  pre-
financing payments which exceeds the balance of 
the amounts due as referred to in Article 5a(1) of 

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the Financial Regulation.” 

the Financial Regulation.” 

Article 4a 
Accounting for interest yielded on pre-financing 
(Article 5a of the Financial Regulation) 

Article 4a 
Accounting for interest yielded on pre-financing 
(Article 5(4) 5a of the Financial Regulation) 

Where  interest  is  due,  it  is  on  the  basis  of 
Article 5(4) RF. Article 5a is deleted. 

1. 
Authorising  officers  shall  ensure  that,  in 
grant  decisions  or  agreements  with  beneficiaries 
and  intermediaries,  pre-financing  is  paid  to  bank 
accounts  or  sub-accounts  which  allow  the  funds 
and related interest to be identified. Otherwise, the 
accounting  methods  of 
the  beneficiaries  or 
intermediaries  must  make  it  possible  to  identify 
the funds paid by the Community and the interest 
or other benefits yielded by these funds. 

or 

grant 

decisions 

1. 
The  agreement  concluded  with  the 
in  Article  53 
listed 
entities  or  persons 
paragraph  1  point 
the  Financial 
(2)  of 
Regulation  Authorising officers shall ensure that, 
agreements  with 
in 
beneficiaries  and  intermediaries  stipulate  that, 
pre-financing  is  paid  to  bank  accounts  or  sub-
accounts  which  allow  the  funds  and  related 
interest to be identified. Otherwise, the accounting 
methods  of 
the  recipients  beneficiaries  or 
intermediaries  must  make  it  possible  to  identify 
the  funds  paid  by  the  Community  Union  and  the 
interest or other benefits yielded by these funds. 

Adjustment in line with deletion of Article 5a 
FR 

2. 
In  the  cases  referred  to  in  the  second 
subparagraph  of  Article  5a(1)  of  the  Financial 
Regulation,  the  authorising  officer  responsible 
shall draw up before the end of each financial year 
estimates  of  the  amount  of  any  interest  or 
equivalent benefit yielded by these funds and shall 
establish  a  provision  for  that  amount.  That 
provision  shall  be  entered  in  the  accounts  and 
cleared  by  effective  recovery,  following 
the 
implementation of the decision or agreement. 

2. 
In  the  cases  referred  to  in  the  second 
subparagraph  of  Article  5a(1)  of  the  Financial 
Regulation,  the  authorising  officer  responsible 
shall draw up before the end of each financial year 
estimates  of  the  amount  of  any  interest  or 
equivalent benefit yielded by these funds and shall 
establish  a  provision  for  that  amount.  That 
provision  shall  be  entered  in  the  accounts  and 
cleared  by  effective  recovery,  following 
the 
implementation of the decision or agreement. 

line  with 

the 
In 
the  modification  of 
the 
provisions  on  forecast  of  revenues, 
obligation to register a forecast of revenue is 
deleted for eventual interest due at the end of 
the  action  when  the  amount  cannot  be 
estimated with a sufficient approximation. 

EN 

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EN 

 
Where pre-financing is paid from the same budget 
line, under the same basic act and to beneficiaries 
covered  by 
the 
authorising officer may draw up a single estimate 
of amounts receivable for a number of debtors. 

the  same  award  procedure, 

Where pre-financing is paid from the same budget 
line, under the same basic act and to beneficiaries 
covered  by 
the 
authorising officer may draw up a single estimate 
of amounts receivable for a number of debtors. 

the  same  award  procedure, 

3. 
Articles 3 and 4 and paragraphs 1 and 2 of 
this Article shall be without prejudice to the entry 
of  pre-financing  on  the  assets  side  of  financial 
statements,  as  laid  down  in  the  accounting  rules 
referred 
the  Financial 
to 
Regulation. 

in  Article 133  of 

Articles  3  and  4  and  paragraphs  1  and  2  of  this 
Article  Provisions  concerning  interest  on  pre-
financing  shall  be  without  prejudice  to  the  entry 
of  pre-financing  on  the  assets  side  of  financial 
statements,  as  laid  down  in  the  accounting  rules 
the  Financial 
to 
referred 
Regulation. 

in  Article 133  of 

CHAPTER 2 
PRINCIPLE OF ANNUALITY 

CHAPTER 2 
PRINCIPLE OF ANNUALITY 

Article 5 
Appropriations for the financial year 
(Article 8(3) of the Financial Regulation) 

Article 5 
Appropriations for the financial year 
(Article 8(3) of the Financial Regulation) 

The commitment appropriations and payment 
appropriations entered in the budget for a financial 
year and which have to be used during that year 
shall consist of the appropriations authorised for 
that financial year. The appropriations authorised 
for the financial year are: 

in 

The  commitment  appropriations  and  payment 
appropriations  entered 
the  budget  for  a 
financial  year  and  which  have  to  be  used  during 
that  year  shall  consist  of  the  appropriations 
authorised 
year.  The 
appropriations authorised for the financial year are 
shall consist of: 

financial 

that 

for 

Sentence  rephrased  to   take  into  account  the 
proposed  deletion  of  various  provisions  on 
pre-financing interest.  

Clarification: the EU Budget only includes 
(a), while this Article aims at listing all 
appropriations which are authorised for a 
given financial year.  

(a) 

appropriations  provided  in  the  budget,  (a) 

appropriations  provided  in  the  budget, 

EN 

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EN 

 
 
 
 
 
including by amending budgets; 

including by amending budgets; 

(b) 

appropriations carried over; 

(b) 

appropriations carried over; 

appropriations  made  available  again  in 
(c) 
accordance  with  Articles  157  and  160a  of  the 
Financial Regulation; 

appropriations  made  available  again  in 
(c) 
accordance  with  Articles  157  and  160a  of  the 
Financial Regulation; 

appropriations  arising  from  payments  on 
(d) 
account  which  have  been  repaid  in  accordance 
with Article 228; 

appropriations  arising  from  payments  on 
(d) 
account  which  have  been  repaid  in  accordance 
with Article 228; 

appropriations  provided 

(e) 
the 
receipt  of  revenue  assigned  during  the  financial 
year  or  during  previous  financial  years  and  not 
used. 

following 

appropriations  provided 

(e) 
the 
receipt  of  revenue  assigned  during  the  financial 
year  or  during  previous  financial  years  and  not 
used. 

following 

Article 6 
Carryover of appropriations 
(Article 9(2) of the Financial Regulation) 

Article 6 
Carryover of appropriations 
(Article 9(2) of the Financial Regulation) 

1. 
The  commitment  appropriations  referred 
to  in  Article  9(2)(a)  of  the  Financial  Regulation 
may  be  carried  over  only  if  the  commitments 
could  not  be  made  before  31  December  of  the 
financial  year  for  reasons  not  attributable  to  the 
authorising  officer  and  if  the  preparatory  stages 
are sufficiently advanced to make it reasonable to 
surmise that the commitment will be made by no 
later than 31 March of the following year. 

1. 
The  commitment  appropriations  referred 
to  in  Article  9(2)(a)  of  the  Financial  Regulation 
may  be  carried  over  only  if  the  commitments 
could  not  be  made  before  31  December  of  the 
financial  year  for  reasons  not  attributable  to  the 
authorising  officer  and  if  the  preparatory  stages 
are sufficiently advanced to make it reasonable to 
surmise that the commitment will be made by no 
later than 31 March of the following year. 

EN 

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EN 

 
 
 
 
 
 
 
The  preparatory  stages  referred  to  in 
2. 
Article 9(2)(a) of the Financial Regulation, which 
should  be  completed  by  31  December  of  the 
financial year in order to allow a carryover to the 
following year, are in particular: 

The  preparatory  stages  referred  to  in 
2. 
Article 9(2)(a) of the Financial Regulation, which 
should  be  completed  by  31  December  of  the 
financial year in order to allow a carryover to the 
following year, are in particular: 

(a) 
the 
for  global  commitments  within 
meaning of Article 76 of the Financial Regulation, 
the adoption of a financing decision or the closing 
by that date of the consultation of the departments 
concerned within each institution for the adoption 
of the decision; 

(a) 
the 
for  global  commitments  within 
meaning of Article 76 of the Financial Regulation, 
the adoption of a financing decision or the closing 
by that date of the consultation of the departments 
concerned within each institution for the adoption 
of the decision; 

(b) 
for  individual  commitments  within  the 
meaning of Article 76 of the Financial Regulation, 
the advanced stage of preparation of the contracts 
or agreements. This advanced stage of preparation 
of  the  contracts  or  agreements  shall  mean  the 
selection  of  potential 
completion  of 
contractors or beneficiaries. 

the 

(b) 
for  individual  commitments  within  the 
meaning of Article 76 of the Financial Regulation, 
the advanced stage of preparation of the contracts 
or agreements. This advanced stage of preparation 
of  the  contracts  or  agreements  shall  mean  the 
selection  of  potential 
completion  of 
contractors or beneficiaries. 

the 

3. 
Appropriations  carried  over  in  accordance 
with  Article  9(2)(a)  of  the  Financial  Regulation 
which  have  not  been  committed  by  31  March  of 
the following financial year shall be automatically 
cancelled. 

3. 
Appropriations  carried  over  in  accordance 
with  Article  9(2)(a)  of  the  Financial  Regulation 
which  have  not  been  committed  by  31  March  of 
the following financial year shall be automatically 
cancelled. 

The  Commission  shall  inform  the  budgetary 
authority  by  30  April  of  the  appropriations 
cancelled in this way. 

The  Commission  shall  inform  the  budgetary 
authority  by  30  April  of  the  appropriations 
cancelled in this way. 

EN 

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EN 

 
 
 
 
 
Appropriations  carried  over  in  accordance 
4. 
with  Article  9(2)(b)  of  the  Financial  Regulation 
may  be  used  until  31  December  of  the  following 
financial year. 

Appropriations  carried  over  in  accordance 
4. 
with  Article  9(2)(b)  of  the  Financial  Regulation 
may  be  used  until  31  December  of  the  following 
financial year. 

The  accounts  shall  identify  appropriations 

5. 
carried over in this way. 

The  accounts  shall  identify  appropriations 

5. 
carried over in this way. 

6. 
The  appropriations  for  staff  expenditure 
referred  to  in  Article  9(6)  of  the  Financial 
remuneration  and 
Regulation  are 
the 
allowances 
institutions. 

for  members  and  staff  of 

those 

for 

6. 
The  appropriations  for  staff  expenditure 
referred  to  in  Article  9(6)  of  the  Financial 
Regulation  are 
remuneration  and 
the 
allowances 
institutions to which the Staff Regulation apply. 

for  members  and  staff  of 

those 

for 

Codification of current practice. 

Article 6a 
Provisional twelfths 
(Article 13(2) of the Financial Regulation 

Article 6a 
Provisional twelfths 
(Article 13(2) of the Financial Regulation 

The total allotted appropriations of the previous 
financial year, as specified in Article 13(2) of the 
Financial Regulation, shall be understood to refer 
to the appropriations for the financial year referred 
to in Article 5 of this Regulation, after adjustment 
for the transfers made during that financial year. 

The  total  allotted  appropriations  of  the  previous 
financial year, as specified in Article 13(2) of the 
Financial Regulation, shall be understood to refer 
the  financial  year 
to 
referred  to  in  Article  5  of  this  Regulation,  after 
adjustment  for  the  transfers  made  during  that 
financial year. 

the  appropriations  for 

EN 

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EN 

 
 
 
 
 
CHAPTER 3 
(CHAPTER 4 OF THE FINANCIAL 
REGULATION) 
PRINCIPLE OF UNIT OF ACCOUNT 

CHAPTER 3 
(CHAPTER 4 OF THE FINANCIAL 
REGULATION) 
PRINCIPLE OF UNIT OF ACCOUNT 

Article 7 
Rate of conversion between the euro and other 
currencies 
(Article 16 of the Financial Regulation) 

Article 7 
Rate of conversion between the euro and other 
currencies 
(Article 16 of the Financial Regulation) 

1. 
Without  prejudice  to  specific  provisions 
arising  from  the  application  of  sector-specific 
responsible 
regulations,  conversion  by 
authorising  officer  shall  be  made  using  the  daily 
euro exchange rate published in the C series of the 
Official Journal of the European Union. 

the 

1. 
Without  prejudice  to  specific  provisions 
arising  from  the  application  of  sector-specific 
responsible 
regulations,  conversion  by 
authorising  officer  shall  be  made  using  the  daily 
euro exchange rate published in the C series of the 
Official Journal of the European Union. 

the 

Where  conversion  between  the  euro  and  another 
currency  is  to  be  made  by  the  contractors  or 
for 
beneficiaries, 
conversion  contained  in  procurement  contracts, 
grant  agreements  or  financing  agreements  shall 
apply. 

the  specific  arrangements 

Where  conversion  between  the  euro  and  another 
currency  is  to  be  made  by  the  contractors  or 
for 
beneficiaries, 
conversion  contained  in  procurement  contracts, 
grant  agreements  or  financing  agreements  shall 
apply. 

the  specific  arrangements 

1a 
In order to avoid that currency conversion 
operations  have  a  significant  impact  on  the  level 
of  the  Community  co-financing  or  a  detrimental 
impact  on  the  Community  budget,  the  specific 
in 
arrangements 

for  conversion 

referred 

to 

1a 
In order to avoid that currency conversion 
operations  have  a  significant  impact  on  the  level 
of  the  Community  Union  co-financing  or  a 
detrimental  impact  on  the  Community  Union 
budget,  the  specific  arrangements  for  conversion 

EN 

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EN 

 
 
 
 
 
 
paragraph 1 shall provide, if appropriate, for a rate 
of  conversion  between 
the  euro  and  other 
currencies  to  be  calculated  using  the  average  of 
the daily exchange rate in a given period. 

referred  to  in  paragraph  1  shall  provide,  if 
appropriate,  for  a  rate  of  conversion  between  the 
euro  and  other  currencies  to  be  calculated  using 
the  average  of  the  daily  exchange  rate  in  a  given 
period. 

2. 
If no daily euro exchange rate is published 
in the Official Journal of the European Union for 
responsible 
the  currency 
authorising  officer  shall  use  the  accounting  rate 
referred to in paragraph 3. 

in  question, 

the 

2. 
If no daily euro exchange rate is published 
in the Official Journal of the European Union for 
responsible 
the  currency 
authorising  officer  shall  use  the  accounting  rate 
referred to in paragraph 3. 

in  question, 

the 

3. 
For the purposes of the accounts provided 
for  in  Articles  132  to  137  of  the  Financial 
Regulation  and  subject  to  Article  213  of  this 
Regulation,  conversion  between  the  euro  and 
another currency shall be made using the monthly 
accounting  rate  of  the  euro.  That  accounting 
exchange 
the 
Commission’s accounting officer by means of any 
source  of  information  he  regards  as  reliable,  on 
the basis of the exchange  rate on the penultimate 
working  day  of  the  month  preceding  that  for 
which the rate is established. 

rate  shall  be  established  by 

3. 
For the purposes of the accounts provided 
for  in  Articles  132  to  137  of  the  Financial 
Regulation  and  subject  to  Article  213  of  this 
Regulation,  conversion  between  the  euro  and 
another currency shall be made using the monthly 
accounting  rate  of  the  euro.  That  accounting 
exchange 
the 
Commission’s accounting officer by means of any 
source  of  information  he  regards  as  reliable,  on 
the basis of the exchange rate on the penultimate 
working  day  of  the  month  preceding  that  for 
which the rate is established. 

rate  shall  be  established  by 

Article 8 
Rate to be used for conversion between the euro 
and other currencies 
(Article 16 of the Financial Regulation) 

Article 8 
Rate to be used for conversion between the euro 
and other currencies 
(Article 16 of the Financial Regulation) 

1. 

Without  prejudice  to  specific  provisions  1. 

Without  prejudice  to  specific  provisions  Update of the wording in line with the 2006 

EN 

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EN 

 
 
 
 
FR  revision  which  foresees  that  grants  may 
be  covered  either  by  a  written  agreement  or 
by 
(Article 
108(1)FR). 

a  Commission 

decision 

deriving  from  the  application  of  sector-specific 
specific  procurement 
from 
regulations,  or 
contracts,  grant 
financing 
agreements 
agreements,  the  rate  to  be  used  for  conversion 
between  the  euro  and  other  currencies  shall,  in 
cases  where  the  conversion  is  carried  out  by  the 
responsible authorising officer, be that of the day 
on  which  the  payment  order  or  recovery  order  is 
drawn up by the authorising department. 

and 

from 

deriving  from  the  application  of  sector-specific 
regulations,  or 
specific  procurement 
contracts,  grant  agreements  or  grant  decisions 
and  financing  agreements,  the  rate  to  be  used  for 
conversion between the euro and other currencies 
shall, in cases where the conversion is carried out 
by  the  responsible  authorising  officer,  be  that  of 
the  day  on  which  the  payment  order  or  recovery 
order is drawn up by the authorising department. 

2. 
In  case  of  euro  imprest  accounts,  the  rate 
to  be  used  for  the  conversion  between  the  euro 
and  other  currencies  shall  be  determined  by  the 
date of the payment by the bank. 

2. 
In  case  of  euro  imprest  accounts,  the  rate 
to  be  used  for  the  conversion  between  the  euro 
and  other  currencies  shall  be  determined  by  the 
date of the payment by the bank. 

For  the  regularisation  of  imprest  accounts 
3. 
in national currencies, as referred to in Article 16 
of the Financial Regulation, the rate to be used for 
the  conversion  between 
the  euro  and  other 
currencies  shall  be  that  of  the  month  of  the 
expenditure from the imprest account concerned. 

For  the  regularisation  of  imprest  accounts 
3. 
in national currencies, as referred to in Article 16 
of the Financial Regulation, the rate to be used for 
the  conversion  between 
the  euro  and  other 
currencies  shall  be  that  of  the  month  of  the 
expenditure from the imprest account concerned. 

the 

For 

reimbursement  of 

flat-rate 
4. 
expenditure, or expenditure arising from the Staff 
Regulations  of  Officials  of 
the  European 
Communities  and  the  Conditions  of  Employment 
of  Other  Servants  of  the  European  Communities 
(hereinafter: “Staff Regulations”) which is fixed at 
a  ceiling,  and  which  is  paid  in  a  currency  other 
than  the  euro,  the  rate  to  be  used  shall  be  that 
which is in force when the entitlement arises. 

the 

For 

reimbursement  of 

flat-rate 
4. 
expenditure, or expenditure arising from the Staff 
Regulations  of  Officials  of 
the  European 
Communities  and  the  Conditions  of  Employment 
of  Other  Servants  of  the  European  Communities 
(hereinafter: “Staff Regulations”) which is fixed at 
a  ceiling,  and  which  is  paid  in  a  currency  other 
than  the  euro,  the  rate  to  be  used  shall  be  that 
which is in force when the entitlement arises. 

EN 

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EN 

 
 
 
 
Article 9 
Information on cash transfers by the Commission 
between different currencies 
(Article 16 of the Financial Regulation) 

Article 9 
Information on cash transfers by the Commission 
between different currencies 
(Article 16 of the Financial Regulation) 

Each quarter the Commission shall send the 
Member States a statement of transfers carried out 
between different currencies. 

Each quarter the Commission shall send the 
Member States a statement of transfers carried out 
between different currencies. 

Deletion of this article which is no longer 
justified since the introduction of the Euro. 

CHAPTER 4 
(CHAPTER 5 OF THE FINANCIAL 
REGULATION) 
PRINCIPLE OF UNIVERSALITY 

CHAPTER 4 
(CHAPTER 5 OF THE FINANCIAL 
REGULATION) 
PRINCIPLE OF UNIVERSALITY 

Article 10 
Structure to accommodate assigned revenue and 
provision of corresponding appropriations 
(Article 18 of the Financial Regulation) 

Article 10 
Structure to accommodate assigned revenue and 
provision of corresponding appropriations 
(Article 18 of the Financial Regulation) 

1. 
Without  prejudice  to  Articles  12  and  13, 
the structure to accommodate assigned revenue in 
the budget shall comprise: 

1. 
Without  prejudice  to  Articles  12  and  13, 
the structure to accommodate assigned revenue in 
the budget shall comprise: 

in  the  statement  of  revenue  of  each 
(a) 
institution's  section,  a  budget  line  to  receive  the 
revenue; 

in  the  statement  of  revenue  of  each 
(a) 
institution's  section,  a  budget  line  to  receive  the 
revenue; 

in the statement of expenditure, the budget 
(b) 
remarks,  including  general  remarks,  shall  show 

in the statement of expenditure, the budget 
(b) 
remarks,  including  general  remarks,  shall  show 

EN 

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EN 

 
 
 
 
 
 
 
lines  may  receive 

the  appropriations 
which 
corresponding  to  the  assigned  revenue  which  are 
made available. 

lines  may  receive 

the  appropriations 
which 
corresponding  to  the  assigned  revenue  which  are 
made available. 

In  the  case  referred  to  in  point  (a)  of  the  first 
subparagraph,  a  token  entry  (p.m.)  shall  be  made 
and  the  estimated  revenue  shall  be  shown  for 
information in the remarks. 

In  the  case  referred  to  in  point  (a)  of  the  first 
subparagraph,  a  token  entry  (p.m.)  shall  be  made 
and  the  estimated  revenue  shall  be  shown  for 
information in the remarks. 

The 

corresponding 

appropriations 

2. 
to 
assigned revenue may be made available, both as 
commitment  appropriations  and  as  payment 
appropriations,  when 
the  revenue  has  been 
received  by  the  institution,  save  in  the  case 
provided for in Article 160(1a) and 161(2) of the 
Financial  Regulation.  They  shall  be  made 
available  automatically  save 
the  case  of 
repayments of payments on account, referred to in 
Article 156 of the Financial Regulation, and in the 
case  of  financial  corrections  in  connection  with 
the Structural Funds. 

in 

The 

both 

corresponding 

appropriations 

2. 
to 
assigned  revenue  shall  may  be  made  available 
commitment 
automatically, 
appropriations  and  as  payment  appropriations, 
when  the  revenue  has  been  received  by  the 
institution.    save  in  the  cases  provided  for  in 
Article  160(1a)  and  161(2)  of  the  Financial 
Regulation. 

as 

However  in  the  case  provided  for  in  Article 
18(2) paragraph (b) of the Financial Regulation 
commitment  appropriations  may  be  made 
available upon signature by the Member State 
of a contribution agreement expressed in Euro. 

The first subparagraph shall not apply to cases 
provided  for  in  Article  160(1a)  and  161(2)  of 
the Financial Regulation. 

They  shall  be  made  available  automatically.  save 
in the case of repayments of payments on account, 
referred  to  in  Article  156  of  the  Financial 
financial 
Regulation,  and 

the  case  of 

in 

Clarification  of  current  practice  which 
identifies the concerned appropriations in the 
accounting system. 

All  assigned 
revenue  has 
appropriations automatically. 

to  generate 

Commitment  appropriations  may  be  made 
available  upon  registration  of  a  forecast  of 
revenue  for  contributions  given  by  Member 
States where no exchange risk is borne by the 
General Budget. 

The  exception  provided  for  repayments  of 
payment  on  account  has  to  be  suppressed  as 
payments  on  account  do  not  reduce  the 
contribution  of  the  fund  to  the  operation 
concerned (present Article 228 IR).   

EN 

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EN 

 
 
 
 
 
 
corrections  in  connection  with  the  Structural 
Funds.  

Article 11 
Contributions from Member States to research 
programmes 
(Article 18(1)(a) of the Financial Regulation) 

Article 11 
Contributions from Member States to research 
programmes 
(Article 18(1)(a) of the Financial Regulation) 

The  Member  States'  contributions  to  the 
1. 
research 
financing  of  certain  supplementary 
in  Article  5  of 
programmes,  provided  for 
Regulation (EC, Euratom) No 1150/2000, shall be 
paid as follows: 

The  Member  States'  contributions  to  the 
1. 
research 
financing  of  certain  supplementary 
in  Article  5  of 
programmes,  provided  for 
Regulation (EC, Euratom) No 1150/2000, shall be 
paid as follows: 

seven  twelfths  of  the  sum  entered  in  the 
(a) 
budget shall be paid by no later than 31 January of 
the current financial year; 

seven  twelfths  of  the  sum  entered  in  the 
(a) 
budget shall be paid by no later than 31 January of 
the current financial year; 

the  remaining  five  twelfths  shall  be  paid 
(b) 
by  no  later  than  15  July  of  the  current  financial 
year. 

the  remaining  five  twelfths  shall  be  paid 
(b) 
by  no  later  than  15  July  of  the  current  financial 
year. 

Where  the  budget  has  not  been  finally 
2. 
adopted  before  the  start  of  a  financial  year,  the 
contributions provided for in paragraph 1 shall be 
based  on  the  sum  entered  in  the  budget  for  the 
previous financial year. 

Where  the  budget  has  not  been  finally 
2. 
adopted  before  the  start  of  a  financial  year,  the 
contributions provided for in paragraph 1 shall be 
based  on  the  sum  entered  in  the  budget  for  the 
previous financial year. 

3. 
Any  contribution  or  additional  payment 
owed by the Member States to the budget shall be 
entered  in  the  Commission's  account  or  accounts 

3. 
Any  contribution  or  additional  payment 
owed by the Member States to the budget shall be 
entered  in  the  Commission's  account  or  accounts 

EN 

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EN 

 
 
 
 
 
 
 
within thirty calendar days of the call for funds. 

within thirty calendar days of the call for funds. 

4. 
Payments  made  shall  be  entered  in  the 
account provided for in Regulation (EC, Euratom) 
the 
No  1150/2000  and  shall  be  subject 
conditions laid down by that Regulation. 

to 

4. 
Payments  made  shall  be  entered  in  the 
account provided for in Regulation (EC, Euratom) 
the 
No  1150/2000  and  shall  be  subject 
conditions laid down by that Regulation. 

to 

Article 12 
Assigned revenue resulting from the participation 
of EFTA States in certain Community 
programmes 
(Article 18(1)(d) of the Financial Regulation) 

Article 12 
Assigned revenue resulting from the participation 
of EFTA States in certain Community Union 
programmes 
(Article 18(1)(d) of the Financial Regulation) 

1. 
The  budget  structure  to  accommodate  the 
participation  of  the  EFTA  States  in  certain 
Community programmes shall be as follows: 

1. 
The  budget  structure  to  accommodate  the 
participation  of  the  EFTA  States  in  certain 
Community  Union  programmes  shall  be  as 
follows: 

(a) in the statement of revenue, a line with a token 
entry  (p.m.)  shall  be  entered  to  accommodate  the 
full  amount  of  the  EFTA  States'  contribution  for 
the  financial  year  in  question.  The  estimated 
amount shall be shown in the budget remarks; 

(a) in the statement of revenue, a line with a token 
entry  (p.m.)  shall  be  entered  to  accommodate  the 
full  amount  of  the  EFTA  States'  contribution  for 
the  financial  year  in  question.  The  estimated 
amount shall be shown in the budget remarks; 

(b) in the statement of expenditure: 

(b) in the statement of expenditure: 

(i) 
the  remarks  for  each  line  relating  to  the 
Community  activities  in  which  the  EFTA  States 
participate  shall  show  «for  information»  the 
estimated amount of the participation; 

(i) 
the  remarks  for  each  line  relating  to  the 
Community  Union  activities  in  which  the  EFTA 
States participate shall show «for information» the 
estimated amount of the participation; 

EN 

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EN 

 
 
 
 
 
 
 
an  annex,  forming  an  integral  part  of  the 
(ii) 
budget,  shall  set  out  all  the  lines  covering  the 
Community  activities  in  which  the  EFTA  States 
participate. 

an  annex,  forming  an  integral  part  of  the 
(ii) 
budget,  shall  set  out  all  the  lines  covering  the 
Community  Union  activities  in  which  the  EFTA 
States participate. 

The  annex  referred  to  in  point  (b)(ii)  of  the  first 
subparagraph  reflects  and  is  part  of  the  structure 
to accommodate the appropriations corresponding 
to such participation, as provided for in paragraph 
2,  and 
to  be 
implemented. 

the  expenditure 

to  allow 

The  annex  referred  to  in  point  (b)(ii)  of  the  first 
subparagraph  reflects  and  is  part  of  the  structure 
to accommodate the appropriations corresponding 
to such participation, as provided for in paragraph 
2,  and 
to  be 
implemented. 

the  expenditure 

to  allow 

2. 
Under Article 82 of the Agreement on the 
European  Economic  Area  (EEA),  the  amounts  of 
the  annual  participation  of  the  EFTA  States,  as 
confirmed  to  the  Commission  by  the  EEA  Joint 
Committee  in  accordance  with  Article  1(5)  of 
Protocol 32 annexed to that Agreement, shall give 
rise  to  the  provision,  at  the  start  of  the  financial 
year,  of  the  full  amounts  of  the  corresponding 
appropriations 
and 
appropriations for payments. 

commitments 

for 

2. 
Under Article 82 of the Agreement on the 
European  Economic  Area  (EEA),  the  amounts  of 
the  annual  participation  of  the  EFTA  States,  as 
confirmed  to  the  Commission  by  the  EEA  Joint 
Committee  in  accordance  with  Article  1(5)  of 
Protocol 32 annexed to that Agreement, shall give 
rise  to  the  provision,  at  the  start  of  the  financial 
year,  of  the  full  amounts  of  the  corresponding 
appropriations 
and 
appropriations for payments. 

commitments 

for 

3. 
If,  in  the  course  of  the  financial  year, 
additional  appropriations  are  provided  on  the 
lines  with  EFTA  State  participation 
budget 
without  the  EFTA  States  being  able,  during  that 
year,  to  adjust  their  contributions  accordingly  in 
order to comply with the «proportionality factor» 
provided for in Article 82 of the Agreement on the 
European  Economic  Area,  the  Commission  may, 

3. 
If,  in  the  course  of  the  financial  year, 
additional  appropriations  are  provided  on  the 
lines  with  EFTA  State  participation 
budget 
without  the  EFTA  States  being  able,  during  that 
year,  to  adjust  their  contributions  accordingly  in 
order to comply with the «proportionality factor» 
provided for in Article 82 of the Agreement on the 
European  Economic  Area,  the  Commission  may, 

EN 

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EN 

 
 
 
 
 
such 

as  a  provisional  and  exceptional  measure,  use  its 
cash  resources  to  pre-finance  the  share  of  the 
EFTA  States.  Whenever 
additional 
appropriations  are  provided,  the  Commission 
the 
in 
soon  as  possible,  call 
shall,  as 
the  EFTA 
corresponding  contributions  from 
States.  The  Commission 
the 
inform 
shall 
budgetary  authority  each  year  of  any  such 
decisions taken. 

such 

as  a  provisional  and  exceptional  measure,  use  its 
cash  resources  to  pre-finance  the  share  of  the 
EFTA  States.  Whenever 
additional 
appropriations  are  provided,  the  Commission 
the 
in 
soon  as  possible,  call 
shall,  as 
the  EFTA 
corresponding  contributions  from 
States.  The  Commission 
the 
inform 
shall 
budgetary  authority  each  year  of  any  such 
decisions taken. 

The  pre-financing  shall  be  regularised  as  soon  as 
possible  in  the  budget  for  the  following  financial 
year. 

The  pre-financing  shall  be  regularised  as  soon  as 
possible  in  the  budget  for  the  following  financial 
year. 

4. 
In accordance with Article 18(1)(d) of the 
Financial  Regulation,  the  financial  contributions 
of  the  EFTA  States  shall  constitute  assigned 
revenue.  The  accounting  officer  shall  adopt 
appropriate  measures  to  ensure  that  use  of  the 
revenue  arising  from  those  contributions  and  of 
the  corresponding  appropriations  is  monitored 
separately. 

4. 
In accordance with Article 18(1)(d) of the 
Financial  Regulation,  the  financial  contributions 
of  the  EFTA  States  shall  constitute  assigned 
revenue.  The  accounting  officer  shall  adopt 
appropriate  measures  to  ensure  that  use  of  the 
revenue  arising  from  those  contributions  and  of 
the  corresponding  appropriations  is  monitored 
separately. 

In the report provided for in Article 131(2) of the 
Financial Regulation, the Commission shall show 
separately  the  stage  of  implementation,  in  both 
revenue and expenditure, corresponding to EFTA 
State participation. 

In the report provided for in Article 131(2) of the 
Financial Regulation, the Commission shall show 
separately  the  stage  of  implementation,  in  both 
revenue and expenditure, corresponding to EFTA 
State participation. 

EN 

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EN 

 
 
 
 
Article 13 
Proceeds of sanctions imposed on Member States 
declared to have an excessive deficit 
(Article 18(1)(b) of the Financial Regulation) 

Article 13 
Proceeds of sanctions imposed on Member States 
declared to have an excessive deficit 
(Article 18(1)(b) of the Financial Regulation) 

The budget structure to accommodate the 
proceeds of the sanctions referred to in Section 4 
of Council Regulation (EC) No 1467/975 shall be 
as follows: 

The  budget  structure 
the 
proceeds of the sanctions referred to in Section 4 
of Council Regulation (EC) No 1467/976 shall be 
as follows: 

to  accommodate 

in the statement of revenue, a line carrying 
to 

(a) 
a 
accommodate the interest on such amounts; 

(p.m.)  shall  be  entered 

token  entry 

in the statement of revenue, a line carrying 
to 

(a) 
a 
accommodate the interest on such amounts; 

(p.m.)  shall  be  entered 

token  entry 

(b) 
at the same time, and without prejudice to 
Article  74  of  the  Financial  Regulation,  entry  of 
those  amounts  in  the  statement  of  revenue  shall 
give  rise  to  the  provision,  in  the  statement  of 
expenditure,  of  commitment  appropriations  and 
payment  appropriations.  These  appropriations 
shall  be  implemented  in  accordance  with  Article 
17 of the Financial Regulation. 

(b) 
at the same time, and without prejudice to 
Article  74  of  the  Financial  Regulation,  entry  of 
those  amounts  in  the  statement  of  revenue  shall 
give  rise  to  the  provision,  in  the  statement  of 
expenditure,  of  commitment  appropriations  and 
payment  appropriations.  These  appropriations 
shall  be  implemented  in  accordance  with  Article 
17 of the Financial Regulation. 

5 
6 

OJ L 209, 2.8.1997, p. 6. 
OJ L 209, 2.8.1997, p. 6. 

EN 

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EN 

 
 
 
 
 
                                                 
Article 13a 
Charges entailed by acceptance of donations to 
the Communities 
(Article 19(2) of the Financial Regulation) 

Article 13a 
Charges entailed by acceptance of donations to 
the Communities 
(Article 19(2) of the Financial Regulation) 

For  the  purposes  of  the  authorisation  of  the 
European  Parliament  and  of  the  Council  referred 
to in Article 19(2) of the Financial Regulation, the 
Commission  shall  estimate  and  duly  explain  the 
financial  charges, 
including  follow-up  costs, 
entailed  by  the  acceptance  of  donations  made  to 
the Communities. 

For  the  purposes  of  the  authorisation  of  the 
European  Parliament  and  of  the  Council  referred 
to in Article 19(2) of the Financial Regulation, the 
Commission  shall  estimate  and  duly  explain  the 
financial  charges, 
including  follow-up  costs, 
entailed  by  the  acceptance  of  donations  made  to 
the Communities. 

Article 14 
Passing for payment of the net amount 
(Article 20(1) of the Financial Regulation) 

Article 14 
Passing for payment of the net amount 
(Article 20(1) of the Financial Regulation) 

to  Article  20(1)  of 

Pursuant 
the  Financial 
Regulation,  the  following  deductions  may  be 
made 
invoices  or 
statements,  which  shall 
then  be  passed  for 
payment of the net amount: 

from  payment 

requests, 

to  Article  20(1)  of 

Pursuant 
the  Financial 
Regulation,  the  following  deductions  may  be 
made 
invoices  or 
statements,  which  shall 
then  be  passed  for 
payment of the net amount: 

from  payment 

requests, 

penalties 

(a) 
imposed 
procurement contracts or beneficiaries of a grant; 

parties 

on 

to 

penalties 

(a) 
imposed 
procurement contracts or beneficiaries of a grant; 

parties 

on 

to 

discounts, 

(b) 
individual invoices and payment requests; 

refunds 

and 

rebates 

on 

discounts, 

on 
refunds 
(b) 
individual  invoices  and  cost  statements  payment 
requests; 

rebates 

and 

interest generated by pre-financing 
(c) 
payments, as referred to in the first subparagraph 

interest 

pre-financing 
(c) 
payments;, as referred to in the first subparagraph 

generated 

by 

Precision: the deduction is not made on 
invoices. It is made on payment requests 

Article 5a(1) FR is deleted (the right 
reference should be Article 5(4) FR but it is 

EN 

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EN 

 
 
 
 
 
 
not necessary to make it).  
This provision existed in the 2002 IR and 
was deleted by mistake at the occasion of the 
2006 revision. These provisions are 
necessary to take into account the common 
practise. 
The accounting system shall keep the 
appropriate information, for the significant 
cases (new paragraph (e)) 

of Article 5a(1) of the Financial Regulation. 

of Article 5a(1) of the Financial Regulation. 
(d) adjustments for amounts unduly paid. 

Adjustments referred to in point (d) of the first 
paragraph  may  be  made,  by  means  of  direct 
deduction,  against  a  new  payment  of  the  same 
type  to  the  same  payee  under  the  chapter, 
article  and  financial  year  in  respect  of  which 
the  excess  payment  was  made,  and  which  give 
rise  to  interim  payments  or  payments  of 
balances. 

To the items referred to in points (c) and (d) of 
the first paragraph the Union accounting rules 
shall apply. 

Article 15 
Accounts for recoverable taxes 
(Article 20(2) of the Financial Regulation) 

Article 15 
Accounts for recoverable taxes 
(Article 20(2) of the Financial Regulation) 

Any taxes borne by the Communities under 
Article 20(2) of the Financial Regulation shall be 
entered in a suspense account until they are 
refunded by the States concerned. 

Any  taxes  borne  by  the  Communities  under 
Article 20(2) of the Financial Regulation shall be 
entered  in  a  suspense  account  until  they  are 
refunded by the States concerned. 

EN 

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EN 

 
 
 
 
 
 
 
 
CHAPTER 5 
(CHAPTER 6 OF THE FINANCIAL 
REGULATION) 
PRINCIPLE OF SPECIFICATION 

CHAPTER 5 
(CHAPTER 6 OF THE FINANCIAL 
REGULATION) 
PRINCIPLE OF SPECIFICATION 

Article 17 
Rules concerning the calculation of percentages 
of transfers of the institutions other than the 
Commission 
(Article 22 of the Financial Regulation) 

Article 17 
Rules concerning the calculation of percentages 
of transfers of the institutions other than the 
Commission 
(Article 22 of the Financial Regulation) 

1. 
The  percentages  referred  to  in  Article  22 
of  the  Financial  Regulation  shall  be  calculated  at 
the time the request for transfer is made and with 
reference  to  the  appropriations  provided  in  the 
budget, including amending budgets. 

1. 
The  percentages  referred  to  in  Article  22 
of  the  Financial  Regulation  shall  be  calculated  at 
the time the request for transfer is made and with 
reference  to  the  appropriations  provided  in  the 
budget, including amending budgets. 

2. 
The amount to be taken into consideration 
shall be the sum of the transfers to be made on the 
line  from  which  transfers  are  being  made,  after 
adjustment for earlier transfers made. 

2. 
The amount to be taken into consideration 
shall be the sum of the transfers to be made on the 
line  from  which  transfers  are  being  made,  after 
adjustment for earlier transfers made. 

The  amount  corresponding  to  the  transfers  which 
can be carried out autonomously by the institution 
concerned  without  a  decision  of  the  budgetary 
authority shall not be taken into consideration. 

The  amount  corresponding  to  the  transfers  which 
can be carried out autonomously by the institution 
concerned  without  a  decision  of  the  budgetary 
authority shall not be taken into consideration. 

EN 

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EN 

 
 
 
 
 
 
Article 17a 
Rules concerning the calculation of percentages 
of transfers of the Commission  
(Article 23 of the Financial Regulation) 

Article 17a 
Rules concerning the calculation of percentages 
of transfers of the Commission  
(Article 23 of the Financial Regulation) 

to 

The 

referred 

percentages 

1. 
in 
Article 23(1)  of the  Financial Regulation shall be 
calculated  at  the  time  the  request  for  transfer  is 
made  and  with  reference  to  the  appropriations 
provided 
including  amending 
budgets. 

the  budget, 

in 

to 

The 

referred 

percentages 

1. 
in 
Article 23(1) of  the Financial  Regulation shall be 
calculated  at  the  time  the  request  for  transfer  is 
made  and  with  reference  to  the  appropriations 
provided 
including  amending 
budgets. 

the  budget, 

in 

2. 
The amount to be taken into consideration 
shall be the sum of the transfers to be made on the 
line  from  which  or  to  which  transfers  are  being 
made, after adjustment for earlier transfers made.  

2. 
The amount to be taken into consideration 
shall be the sum of the transfers to be made on the 
line  from  which  or  to  which  transfers  are  being 
made, after adjustment for earlier transfers made.  

The  amount  corresponding  to  the  transfers  which 
can  be  carried  out  autonomously  by 
the 
Commission  without  a  decision  of  the  budgetary 
authority shall not be taken into consideration. 

The  amount  corresponding  to  the  transfers  which 
can  be  carried  out  autonomously  by 
the 
Commission  without  a  decision  of  the  budgetary 
authority shall not be taken into consideration. 

Article 18 
Administrative expenditure 
(Article 23 of the Financial Regulation) 

Article 18 
Administrative expenditure 
(Article 23 of the Financial Regulation) 

The expenditure referred to in point (b) of the first 
subparagraph of Article 23(1) of the Financial 
Regulation shall cover, for each policy area, the 
items referred to in Article 27. 

The  expenditure  referred  to  in  point  (cb)  of  the 
first  subparagraph  of  Article  23(1)  of 
the 
Financial  Regulation  shall  cover,  for  each  policy 
area, the items referred to in Article 27. 

EN 

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EN 

 
 
 
 
 
 
 
Article 19 
Grounds for requests for transfers of 
appropriations 
(Articles 22 and 23 of the Financial Regulation) 

Article 19 
Grounds for requests for transfers of 
appropriations 
(Articles 22 and 23 of the Financial Regulation) 

Proposals for transfers and all information for the 
budgetary authority concerning transfers made 
under Articles 22 and 23 of the Financial 
Regulation shall be accompanied by appropriate 
and detailed supporting documents showing the 
implementation of appropriations and estimates of 
requirements up to the end of the financial year, 
both for the lines to which the appropriations are 
to be transferred and for those from which they 
are to be taken. 

Proposals for transfers and all information for the 
budgetary  authority  concerning  transfers  made 
under  Articles  22  and  23  of  the  Financial 
Regulation  shall  be  accompanied  by  appropriate 
and  detailed  supporting  documents  showing  the 
implementation of appropriations and estimates of 
requirements  up  to  the  end  of  the  financial  year, 
both for the lines to which the appropriations are 
to  be  transferred  and  for  those  from  which  they 
are to be taken. 

Article 20 
Grounds for requests for transfers from the 
emergency aid reserve 
(Article 26 of the Financial Regulation) 

Article 20 
Grounds for requests for transfers from the 
emergency aid reserve 
(Article 26 of the Financial Regulation) 

Proposals for transfers to allow the utilisation of 
the emergency aid reserve, referred to in Article 
26 of the Financial Regulation, shall be 
accompanied by appropriate and detailed 
supporting documents showing: 

Proposals  for  transfers  to  allow  the  utilisation  of 
the  emergency  aid  reserve,  referred  to  in  Article 
the  Financial  Regulation,  shall  be 
26  of 
accompanied  by 
and  detailed 
appropriate 
supporting documents showing: 

(a) 
for  the  line  to  which  the  transfer  is  to  be 
made,  the  most  recent  information  available  for 
the  implementation  of  appropriations  and  the 
estimate  of  requirements  up  to  the  end  of  the 

(a) 
for  the  line  to  which  the  transfer  is  to  be 
made,  the  most  recent  information  available  for 
the  implementation  of  appropriations  and  the 
estimate  of  requirements  up  to  the  end  of  the 

EN 

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EN 

 
 
 
 
 
 
financial year; 

financial year; 

(b) 
for all lines relating to external action, the 
implementation of appropriations up to the end of 
the  month  preceding  the  request  for  transfer  and 
an  estimate  of  requirements  up  to  the  end  of  the 
financial  year,  including  a  comparison  with  the 
initial estimate; 

(b) 
for all lines relating to external action, the 
implementation of appropriations up to the end of 
the  month  preceding  the  request  for  transfer  and 
an  estimate  of  requirements  up  to  the  end  of  the 
financial  year,  including  a  comparison  with  the 
initial estimate; 

an  analysis  of 

(c) 
reallocating appropriations. 

the  possibilities  of 

an  analysis  of 

(c) 
reallocating appropriations. 

the  possibilities  of 

CHAPTER 6 
(CHAPTER 7 OF THE FINANCIAL 
REGULATION) 
PRINCIPLE OF SOUND FINANCIAL 
MANAGEMENT 

CHAPTER 6 
(CHAPTER 7 OF THE FINANCIAL 
REGULATION) 
PRINCIPLE OF SOUND FINANCIAL 
MANAGEMENT 

Article 21 
Evaluation 
(Article 27 of the Financial Regulation) 

Article 21 
Evaluation 
(Article 27 of the Financial Regulation) 

1. 
All proposals for programmes or activities 
occasioning  budget  expenditure  shall  be  the 
subject  of  an  ex  ante  evaluation,  which  shall 
address: 

1. 
All proposals for programmes or activities 
occasioning  budget  expenditure  shall  be  the 
subject  of  an  ex  ante  evaluation,  which  shall 
address: 

the  need  to  be  met  in  the  short  or  long 

(a) 
term; 

the  need  to  be  met  in  the  short  or  long 

(a) 
term; 

EN 

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EN 

 
 
 
 
 
 
 
the 

(b) 
involvement; 

added 

value 

of  Community 

the  added  value  of  Community  Union 

(b) 
involvement; 

(c) 

the objectives to be achieved; 

(c) 

the objectives to be achieved; 

the  policy  options  available,  including  he 

(d) 
risks associated with them; 

the  policy  options  available,  including  he 

(d) 
risks associated with them; 

the  results  and 

(e) 
in 
particular  economic,  social  and  environmental 
impacts,  and 
indicators  and  evaluation 
the 
arrangement needed to measure them; 

impacts  expected, 

the  results  and 

(e) 
in 
particular  economic,  social  and  environmental 
impacts,  and 
indicators  and  evaluation 
the 
arrangement needed to measure them; 

impacts  expected, 

the  most 

(f) 
implementation for the preferred option(s);  

appropriate  method 

of 

the  most 

(f) 
implementation for the preferred option(s);  

appropriate  method 

of 

(g) 
the  internal  coherence  of  the  proposed 
programme or activity and its relations with other 
relevant instruments; 

(g) 
the  internal  coherence  of  the  proposed 
programme or activity and its relations with other 
relevant instruments; 

(h) 
the  volume  of  appropriations,  human 
resources  and  other  administrative  expenditure  to 
be  allocated  with  due  regard  for  the  cost-
effectiveness principle; 

(h) 
the  volume  of  appropriations,  human 
resources  and  other  administrative  expenditure  to 
be  allocated  with  due  regard  for  the  cost-
effectiveness principle; 

the 

(i) 
experiences in the past. 

lessons 

learned 

from 

similar 

the 

(i) 
experiences in the past. 

lessons 

learned 

from 

similar 

The 

set 
the 
out 
proposal 
2. 
arrangements 
reporting  and 
for  monitoring, 
evaluation,  taking  due  account  of  the  respective 
responsibilities  of  all  levels  of  government  that 

shall 

The 

set 
the 
out 
proposal 
2. 
arrangements 
reporting  and 
for  monitoring, 
evaluation,  taking  due  account  of  the  respective 
responsibilities  of  all  levels  of  government  that 

shall 

EN 

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EN 

 
 
 
 
 
 
 
 
 
 
will  be  involved  in  the  implementation  of  the 
proposed programme or activity. 

will  be  involved  in  the  implementation  of  the 
proposed programme or activity. 

3. 
All  programmes  or  activities,  including 
pilot  projects  and  preparatory  actions,  where  the 
resources mobilised exceed EUR 5 000 000 shall 
be  the  subject  of  an  interim  and/or  ex  post 
evaluation  in  terms  of  the  human  and  financial 
resources  allocated  and  the  results  obtained  in 
order  to  verify  that  they  were  consistent  with  the 
objectives set, as follows: 

3. 
All  programmes  or  activities,  including 
pilot  projects  and  preparatory  actions,  where  the 
resources mobilised exceed EUR 5 000 000 shall 
be  the  subject  of  an  interim  and/or  ex  post 
evaluation  in  terms  of  the  human  and  financial 
resources  allocated  and  the  results  obtained  in 
order  to  verify  that  they  were  consistent  with  the 
objectives set, as follows: 

(a) 
the  results  obtained  in  carrying  out  a 
multiannual  programme  shall  be  periodically 
evaluated  in  accordance  with  a  timetable  which 
enables the findings of that evaluation to be taken 
into  account  for  any  decision  on  the  renewal, 
modification or suspension of the programme; 

(a) 
the  results  obtained  in  carrying  out  a 
multiannual  programme  shall  be  periodically 
evaluated  in  accordance  with  a  timetable  which 
enables the findings of that evaluation to be taken 
into  account  for  any  decision  on  the  renewal, 
modification or suspension of the programme; 

activities financed on an annual basis shall 
(b) 
have  their  results  evaluated  at  least  every  six 
years. 

activities financed on an annual basis shall 
(b) 
have  their  results  evaluated  at  least  every  six 
years. 

Points  (a)  and  (b)  of  the  first  subparagraph  shall 
not  apply  to  each  of  the  projects  or  actions 
conducted  within  those  activities,  for  which  the 
requirement  may  be  met  by  the  final  reports  sent 
by the bodies which carried out the action. 

Points  (a)  and  (b)  of  the  first  subparagraph  shall 
not  apply  to  each  of  the  projects  or  actions 
conducted  within  those  activities,  for  which  the 
requirement  may  be  met  by  the  final  reports  sent 
by the bodies which carried out the action. 

4. 
The evaluations referred to in paragraphs 1 
and  3  shall  be  proportionate  to  the  resources 
mobilised  for  and  the  impact  of  the  programme 

4. 
The evaluations referred to in paragraphs 1 
and  3  shall  be  proportionate  to  the  resources 
mobilised  for  and  the  impact  of  the  programme 

EN 

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EN 

 
 
 
 
 
 
and activity concerned. 

and activity concerned. 

Article 22 
Financial statement 
(Article 28 of the Financial Regulation) 

Article 22 
Financial statement 
(Article 28 of the Financial Regulation) 

legislative  authority  of 

1. 
The  financial  statement  shall  contain  the 
financial and economic data for the assessment by 
the 
for 
Community  action.  It  shall  provide  appropriate 
information  as  regards  coherence  with  other 
financial instruments and any possible synergy. 

the  need 

legislative  authority  of 

1. 
The  financial  statement  shall  contain  the 
financial and economic data for the assessment by 
the 
for 
Community  Union  action. 
It  shall  provide 
appropriate information as regards coherence with 
other  financial  instruments  and  any  possible 
synergy. 

the  need 

In the case of multiannual operations, the financial 
statement shall contain the foreseeable schedule of 
annual  requirements  in  terms  of  appropriations 
and posts and an evaluation of their medium-term 
financial impact. 

In the case of multiannual operations, the financial 
statement shall contain the foreseeable schedule of 
annual  requirements  in  terms  of  appropriations 
and  posts,  including  for  external  staff,  and  an 
evaluation of their medium-term financial impact. 

Precision  required  concerning  the  type  of 
data  required  concerning  posts  in  financial 
statements. 

2. 
In  order  to  prevent  any  risk  of  fraud  or 
irregularity  which  might  adversely  affect  the 
protection of the Communities' financial interests, 
the  financial  statement  shall  provide  information 
regarding  existing  and  planned  fraud  prevention 
and protection measures. 

2. 
In  order  to  prevent  any  risk  of  fraud  or 
irregularity  which  might  adversely  affect  the 
protection of the Communities' financial interests, 
the  financial  statement  shall  provide  information 
regarding  existing  and  planned  fraud  prevention 
and protection measures. 

Redundant with Article 28(3)FR 

EN 

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EN 

 
 
 
Article 22a 
Effective and efficient internal control  
(Article 28a(1) of the Financial Regulation) 

Article 22a 
Effective and efficient internal control  
(Article 28a(1) of the Financial Regulation) 

Effective internal control shall be based on 
in 
international  practices  and 

1. 
best 
particular the following: 

include 

Effective internal control shall be based on 
in 
international  practices  and 

1. 
best 
particular the following: 

include 

(a) 

segregation of tasks; 

(a) 

segregation of tasks; 

an  appropriate 

risk  management  and 
(b) 
control  strategy  including  controls  at  beneficiary 
level; 

an  appropriate 

risk  management  and 
(b) 
control  strategy  including  controls  at  beneficiary 
level; 

(c) 

avoidance of conflicts of interests; 

(c) 

avoidance of conflicts of interests; 

adequate  audit  trails  and  data  integrity  in 

(d) 
data systems; 

adequate  audit  trails  and  data  integrity  in 

(d) 
data systems; 

(e) 
procedures  for  monitoring  of  performance 
and  for  follow-up  of  identified  internal  control 
weaknesses and exceptions; 

(e) 
procedures  for  monitoring  of  performance 
and  for  follow-up  of  identified  internal  control 
weaknesses and exceptions; 

periodic 

(f) 
functioning of the control system. 

assessment 

of 

the 

sound 

periodic 

(f) 
functioning of the internal control system. 

assessment 

the 

of 

sound 

Harmonisation of terminology 

Efficient internal control shall be based on 

2. 
the following elements: 

Efficient internal control shall be based on 

2. 
the following elements: 

the  implementation  of  an  appropriate  risk 
(a) 
management  and  control  strategy  coordinated 

the  implementation  of  an  appropriate  risk 
(a) 
management  and  control  strategy  coordinated 

EN 

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EN 

 
 
 
 
 
 
 
 
 
 
among  appropriate  actors  involved  in  the  control 
chain; 

among  appropriate  actors  involved  in  the  control 
chain; 

the  accessibility  of  control  results  to  all 

(b) 
appropriate actors involved in the control chain; 

the  accessibility  of  control  results  to  all 

(b) 
appropriate actors involved in the control chain; 

where 

reliance 

appropriate 

on 
(c)  
management  declarations  of  implementation 
partners  and 
independent  audit  opinions, 
provided  that  the  quality  of  the  underlying 
work is adequate and acceptable and that it has 
been  performed  in  accordance  with  agreed 
standards. 

This  new  provision  aims  at  introducing, 
among the elements taken into account for an 
efficient  internal  control,  the  possibility  to 
third  party  assurance,  where 
rely  on 
appropriate. 

the 

(c) 
timely  application  of  corrective 
measures including, where appropriate, dissuasive 
penalties; 

(c)(d)  the 
timely  application  of  corrective 
measures including, where appropriate, dissuasive 
penalties; 

clear 

(d) 
underlying the policies; 

and 

unambiguous 

legislation 

(d)(e)  clear 
underlying the policies; 

and 

unambiguous 

legislation 

(e) 

the elimination of multiple controls; 

(e)(f) 

the elimination of multiple controls; 

the principle of improving the cost-benefit 

(f) 
ratio of controls. 

the principle of improving the cost-benefit 
(f)(g) 
ratio  of  controls,  taking 
into  account  the 
tolerable risk of error referred to in Article 28b 
of the Financial Regulation. 

This  provision  is  updated  in  line  with  the 
introduction  of  the  concept  of  tolerable  risk 
of error in the FR. 

EN 

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EN 

 
 
 
 
 
 
 
CHAPTER 7 
(CHAPTER 8 OF THE FINANCIAL 
REGULATION) 
PRINCIPLE OF TRANSPARENCY 

CHAPTER 7 
(CHAPTER 8 OF THE FINANCIAL 
REGULATION) 
PRINCIPLE OF TRANSPARENCY 

Article 23 
Provisional publication of the budget 
(Article 29 of the Financial Regulation) 

Article 23 
Provisional publication of the budget 
(Article 29 of the Financial Regulation) 

As soon as possible and no later than four weeks 
after the final adoption of the budget, the final 
detailed budget figures shall be published in all 
languages on the Internet site of the institutions, 
on the Commission's initiative, pending official 
publication in the Official Journal of the 
European Union. 

As soon as possible and no later than four weeks 
after the final adoption of the budget, the final 
detailed budget figures shall be published in all 
languages on the Internet site of the institutions, 
on the Commission's initiative, pending official 
publication in the Official Journal of the 
European Union. 

EN 

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EN 

 
 
 
 
TITLE III 
ESTABLISHMENT AND STRUCTURE 
OF THE BUDGET 

TITLE III 
ESTABLISHMENT AND 
STRUCTURE OF THE BUDGET 

CHAPTER 1 
ESTABLISHMENT OF THE BUDGET 

CHAPTER 1 
ESTABLISHMENT OF THE BUDGET 

Article 24 
General introduction to the preliminary draft 
budget 
(Article 33 of the Financial Regulation) 

Article 24 
General introduction to the preliminary draft 
budget 
(Article 33 of the Financial Regulation) 

It  is  proposed  to  delete  this  Article  and 
transfer  its  substance  in  a  simplified  way  to 
Article 33 FR. 

The Commission shall draw up the general 
introduction to the preliminary draft budget. 
Each of the sections of the preliminary draft 
budget shall be preceded by an introduction drawn 
up by the institution concerned. 
The general introduction shall comprise: 

The Commission shall draw up the general 
introduction to the preliminary draft budget. 
Each of the sections of the preliminary draft 
budget shall be preceded by an introduction drawn 
up by the institution concerned. 
The general introduction shall comprise: 

(a) 

financial tables covering the entire budget; 

(a) 

financial tables covering the entire budget; 

as  regards  the  titles  in  the  Commission 

(b) 
section: 

as  regards  the  titles  in  the  Commission 

(b) 
section: 

(i) 
a description of the policies substantiating 
entitlement  to  the  appropriations  requested,  with 
due  account  for  the  principles  and  requirements 
set out in Articles 27 and 33(2)(d) of the Financial 
Regulation; 

(i) 
a description of the policies substantiating 
entitlement  to  the  appropriations  requested,  with 
due  account  for  the  principles  and  requirements 
set out in Articles 27 and 33(2)(d) of the Financial 
Regulation; 

EN 

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EN 

 
 
 
 
 
 
 
 
 
the  grounds  for  changes  in  appropriations 

(ii) 
from one financial year to the next. 

the  grounds  for  changes  in  appropriations 

(ii) 
from one financial year to the next. 

Article 25 
Working documents in support of the preliminary 
draft budget 
(Articles 30 and 33 of the Financial Regulation) 

Article 25 
Working documents in support of the preliminary 
draft budget 
(Articles 30 and 33 of the Financial Regulation) 

With  the  proposed  deletion  of  points  (1)(b) 
and  (c)  below,  Article  25  IR  only  needs  to 
refer to Article 33 FR. 

In support of the preliminary draft budget, the 
following working documents shall be provided: 

In  support  of  the  preliminary  draft  budget,  the 
following working documents shall be provided in 
the 
respect  of  human  resources  staff  of 
institutions: 

(a) 

in respect of staff of the institutions: 

(a) 

in respect of staff of the institutions: 

a  statement  of  the  policy  for  permanent 

(i) 
and temporary staff; 

a  statement  of  the  policy  on  posts  and 
(ai) 
external personnel for permanent and temporary 
staff; 

(ii) 
for each category of staff, an organisation 
chart of budgetary posts and persons in post at the 
beginning  of  the  year  in  which  the  preliminary 
draft  budget 
their 
is  presented, 
distribution by grade and administrative unit; 

indicating 

(bii) 
for  each  category  of  staff,  the  latest 
authorised  establishment  plan,  as  well  as  the 
number  of  posts  actually  filled  an  organisation 
chart of budgetary posts and persons in post at the 
beginning  of  the  year  in  which  the  preliminary 
draft  budget 
their 
is  presented, 
distribution by grade and administrative unit; 

indicating 

Modification  in  line  with  the  Conditions  of 
Employment  of  Other  Servants  of  the  European 
Communities  (CEOS)  applicable  since  1.5.2004 
concerning  contractual  agents.  In 
line  with 
current practice. 

Precision  required  concerning  the  type  of 
data  required  concerning  posts  and  external 
personnel in working documents presented in 
support of the draft budget. 

EN 

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EN 

 
 
 
 
(c) a list of posts broken down by policy area;  

Transferred from point iv) below. 

of 

number 

estimated 

(d)  for  each  category  of  external  staff,  the 
full-time 
initial 
equivalents  on  the  basis  of  the  authorised 
appropriations  as  well  as  the  number  of 
persons actually in place at the beginning of the 
year  in  which  the  draft  budget  is  presented, 
indicating their distribution by function group 
and, as appropriate, by grade. 

Modification  in  line  with  the  Conditions  of 
Employment  of  Other  Servants  of 
the 
European  Communities  (CEOS)  applicable 
since 1.5.2004 concerning contractual agents. 
In line with current practice 

(iii)  where  a  change  in  the  number  of  persons 
in  post  is  proposed,  a  statement  of  the  reasons 
justifying such change; 

(iii)  where  a  change  in  the  number  of  persons 
in  post  is  proposed,  a  statement  of  the  reasons 
justifying such change; 

(iv) 

a list of posts broken down by policy area; 

(iv) 

a list of posts broken down by policy area;  Now under point ii a) above 

a  detailed  statement  of  borrowing  and 

(b) 
lending policy; 

a  detailed  statement  of  borrowing  and 

(b) 
lending policy; 

Redundant: this provision is already covered 
by Article 30(1) FR. 

in  Article  32  of 
an 
estimate  of 
prefaced 

in  respect  of  subsidies  to  the  bodies 
(c) 
the  Financial 
referred 
to 
and 
revenue 
Regulation, 
expenditure 
explanatory 
memorandum  drawn  up  by  the  bodies  concerned 
and,  for  the  European  Schools,  a  statement 
showing  revenue  and  expenditure  prefaced  by  an 
explanatory memorandum. 

by 

an 

in  Article  32  of 
an 
estimate  of 
prefaced 

in  respect  of  subsidies  to  the  bodies 
(c) 
the  Financial 
referred 
to 
and 
revenue 
Regulation, 
expenditure 
explanatory 
memorandum  drawn  up  by  the  bodies  concerned 
and,  for  the  European  Schools,  a  statement 
showing  revenue  and  expenditure  prefaced  by  an 
explanatory memorandum. 

by 

an 

Obsolete:  this  provision  does  not  reflect  the 
content of the working document concerning 
agencies  and  has  been  supplanted  by  the 
Framework  FR  applicable 
to  agencies, 
according  to  which  the  'estimate  of  revenue 
and  expenditure  prefaced  by  an  explanatory 
memorandum  drawn  up  by 
the  bodies 
concerned'  is  directly  transmitted  by  the 
agencies themselves. 

EN 

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EN 

 
 
 
 
 
Further  information  concerning  agencies  is 
foreseen under point (b) (i) below. 

The  Commission  may  provide  the  following 
working  documents  in  support  of  the  draft 
budget: 

The  text  shown  under  (b)  is  transferred  and 
simplified  from  current  Article  33(2)  FR  on 
working documents.  

the  planned  
(a)  working  documents  on 
implementation  of  appropriations  for  the  year 
and  outstanding  commitments,  on  the  bodies 
referred  to  in  Article  185  of  the  Financial 
Regulation  and  the  European  Schools,  on  the 
pilot projects and preparatory actions;  

activity statements or any other relevant 

(b) 
document containing the following:  

(i)  information  on  the  achievement  of  the 
objectives  referred  to  in  Article  27  of  the 
Financial Regulation for the various activities;  

(ii)  full  justification  and  cost-benefit  approach 
level  of 
for  proposed  changes 
appropriations; 

the 

in 

(iii) clear rationale for intervention at the level 
of  the  Union  complying,  inter  alia,  with  the 
principle of subsidiarity; 

(iv) information on the implementation rates of 
the activity in the previous year; 

Indeed, it is proposed not to list exhaustively 
current working documents in support of the 
draft  budget  in  order  to  not  to  pre-empt 
future  evolution,  in  particular  the  possibility 
of new working documents. 

Provisions  from  Article  33(2)  which  are  not 
taken up in the present provision: 

-  point  (a)  concerning 
the  analysis  of 
financial  management,  which  overlaps  with 
financial 
the 
management foreseen in Article 128 FR, and 
is, in practice, not done as such in the DB 

report  on  budgetary  and 

-  point  (c):  first  part  concerning  working 
documents relating to establishment plans of 
the institutions is already under Article 25 (a) 
(ii)  IR;  second  part  on  agencies  and 
European Schools remain under 25 (b) (i). 

EN 

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EN 

 
 
(v) integration of evaluation results. 

The  Commission  may  also  submit  an  opinion 
on  the  estimates  of  the  other  institutions. 
Where  that  opinion  covers  different  estimates 
it shall include explanation. 

Article 25a 
(Article 33 of the Financial Regulation) 

The  financial  programming  referred  to  in 
Article  33  of  the  Financial  Regulation  shall  be 
structured  by  category  of  expenditure,  policy 
area  and  budget  line.  The  complete  financial 
programming  shall  cover  all  categories  of 
expenditure  with  the  exception  of  agriculture, 
cohesion  policy  and  administration  for  which 
only summary data shall be provided. 

Article 25b 
Publication of information on value and 
recipients of Union funds awarded under direct 
management  
(Article 30 of the Financial Regulation) 

information  on 

the  value  and 

The 
the 
recipients of Union funds awarded under direct 
management  shall  be  published  on  an  internet 
site  of  the  Union  institution  by  the  30  June  of 
the  year  following  the  financial  year  in  which 

Reference  to  financial  programming,  which 
was  until  now  only  foreseen  in  the  IIA  on 
budgetary  discipline  and  sound  financial 
management (Point 46 IIA), is introduced in 
the  FR  and  completed  by 
the  present 
provision.  

New  Article  providing 
complementary 
information on the implementation of Article 
30  FR  relating  to  transparency  as  regards 
funds  managed  under  direct  management. 
This  provision  takes  stock  of  the  FTS 

EN 

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EN 

 
 
 
 
 
 
 
 
 
 
the funds have been awarded. 

The 
information  may  also  be  published, 
according  to  a  standard  presentation,  by  any 
other appropriate means, including the Official 
Journal of the European Union. 

(Financial  transparency  system)  put  in  place 
in 2009. 

EN 

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EN 

 
Article 25c 
Link to the publication of information on 
recipients of Union funds awarded under 
indirect management  
(Articles 30 of the Financial Regulation) 

Where  the  management  of  Union  funds  is 
delegated to the authorities and bodies referred 
to in paragraph 1 point (2) of Article 53 of the 
Financial  Regulation  the  information  referred 
to  in  Article  25b  shall  be  published  by  those 
entrusted  authorities  and  bodies  on  their 
website.  The  agreements  entrusting  budget 
such 
implementation 
obligation. 

shall  require 

tasks 

complementary 
New  Article  providing 
information on the implementation of Article 
30  FR  relating  to  transparency  as  regards 
funds managed under indirect management.  

The  internet  site  of  the  Union  institution  shall 
contain  at  least  the  address  of  the  website 
where  this  information  can  be  found  except 
where  it  is  published  directly  in  the  dedicated 
place  on  the 
internet  site  of  the  Union 
institution. 

The information may also be published by any 
other appropriate means, including the Official 
Journal of the European Union. 

Article 26 
Preliminary draft amending budgets 

Article 26 
Preliminary draft amending budgets 

EN 

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EN 

 
 
 
 
 
(Article 37(1) of the Financial Regulation) 

(Article 37(1) of the Financial Regulation) 

Preliminary draft amending budgets shall be 
accompanied by statements of grounds and the 
information on the implementation of the budget 
for the preceding and current financial years 
available at the time of their establishment. 

Preliminary  draft  amending  budgets  shall  be 
accompanied  by  statements  of  grounds  and  the 
information  on  the  implementation  of  the  budget 
for  the  preceding  and  current  financial  years 
available at the time of their establishment. 

Modifications linked to the entry into force 
of the Lisbon Treaty are introduced in a 
separate adhoc revision (COM(2010)71): 
'preliminary draft amending budget' replaced 
by 'draft amending budget' 

CHAPTER 2 
STRUCTURE AND PRESENTATION OF THE 
BUDGET 

CHAPTER 2 
STRUCTURE AND PRESENTATION OF THE 
BUDGET 

Article 27 
Administrative appropriations 
(Article 41 of the Financial Regulation) 

Article 27 
Administrative appropriations 
(Article 41 of the Financial Regulation) 

Where the statement of expenditure of a section of 
the budget is presented in a nomenclature based 
on a classification by purpose, administrative 
appropriations shall be divided into separate 
headings by title according to the following 
classification: 

the  budget 

Administrative  expenditure  shall  be  classified 
as follows: Where the statement of expenditure of 
in  a 
a  section  of 
nomenclature  based  on  a  classification  by 
purpose,  administrative  appropriations  shall  be 
divided  into  separate  headings  by  title  according 
to the following classification: 

is  presented 

Update of the presentation of administrative 
expenditure in the budget in the context of 
ABB. 

(a) 
expenditure  on  staff  authorised  in  the 
establishment  plan:  there  shall  be  an  amount  of 
appropriations and a number of employment posts 
corresponding to this expenditure; 

(a) 
expenditure  on  staff  authorised  in  the 
establishment  plan:  there  shall  be  an  amount  of 
appropriations  and  a  number  of  establishment 
plan  employment  posts  corresponding  to  this 
expenditure; 

New  wording  in  line  with  the  information 
required  concerning  posts 
in  working 
documents  presented  in  support  of  the  draft 
budget. Cf. Article 25 (a) IR above.  

(b) 
expenditure  on  external  staff  (including 
auxiliary  staff  and  agency  staff)  and  other 

(b) 
expenditure  on  external  personnel  staff 
(including  auxiliary  staff  and  agency  staff)  and 

Update  of  the  presentation  of  administrative 

EN 

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EN 

 
 
 
management 
representation expenses and meeting expenses); 

expenditure 

(including 

other  management  expenditure  referred  to  in 
Article 23(1)(b) of the Financial Regulation and 
financed under the 'administration' heading of 
the multiannual financial framework (including 
representation expenses and meeting expenses); 

expenditure in the budget. 

(c) 
expenditure on buildings and other related 
expenditure,  including  cleaning  and  maintenance, 
rental  and  hiring,  telecommunications,  water,  gas 
and electricity; 

(c) 
expenditure on buildings and other related 
expenditure,  including  cleaning  and  maintenance, 
rental  and  hiring,  telecommunications,  water,  gas 
and electricity; 

d) 

support expenditure. 

external 

d) 
assistance 
implementation 
expenditure. 

personnel 

and 

directly 
of 

linked 
programmes 

technical 
the 
to 
support 

Update  of  the  wording  and  clarification  of 
the content of 'support expenditure'. 

The Commission's administrative expenditure of a 
type common to all titles shall also be set out in a 
separate summary statement classified by type. 

The  Commission's  administrative  expenditure  of 
the  Commission    of  a  type  which  is  common  to 
several all titles shall also be set out in a separate 
summary statement classified by type. 

Because not all titles have "decentralised 
administrative expenditure" ("global 
envelope"), 'several' would therefore be more 
appropriate than 'all' in this provision. 

Article 28 
Actual expenditure in the last financial year for 
which the accounts have been closed 
(Article 46(1)(e) of the Financial Regulation) 

Article 28 
Actual expenditure in the last financial year for 
which the accounts have been closed 
(Article 46(1)(e) of the Financial Regulation) 

For the purposes of establishing the budget, actual 
expenditure in the last financial year for which the 
accounts have been closed shall be determined as 
follows: 

For the purposes of establishing the budget, actual 
expenditure in the last financial year for which the 
accounts have been closed shall be determined as 
follows: 

in  commitments:  commitments  entered  in 
(a) 
the  accounts  during  the  financial  year  against 

in  commitments:  commitments  entered  in 
(a) 
the  accounts  during  the  financial  year  against 

EN 

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EN 

 
 
 
 
 
appropriations for that financial year as defined in 
Article 5; 

appropriations for that financial year as defined in 
Article 5; 

(b) 
in  payments:  payments  made  during  the 
financial year, that is to say, for which a payment 
order  has  been  sent 
the  bank,  against 
appropriations for that financial year as defined in 
the same article. 

to 

(b) 
in  payments:  payments  made  during  the 
financial year, that is to say, for which a payment 
order  has  been  sent 
the  bank,  against 
appropriations for that financial year as defined in 
the same article. 

to 

Article 29 
Budget remarks 
(Article 46(1)(g) of the Financial Regulation) 

Article 29 
Budget remarks 
(Article 46(1)(g) of the Financial Regulation) 

The budget remarks shall include: 

The budget remarks shall include: 

the  references  of  the  basic  act,  where  one 

(a) 
exists; 

the  references  of  the  basic  act,  where  one 

(a) 
exists; 

all appropriate explanations concerning the 

(b) 
nature and purpose of the appropriations. 

all appropriate explanations concerning the 

(b) 
nature and purpose of the appropriations. 

Article 30 
Establishment plan 
(Article 46(1)(3)(a) of the Financial Regulation) 

Article 30 
Establishment plan 
(Article 46(1)(3)(a) of the Financial Regulation) 

The staff of the Supply Agency shall appear 
separately in the Commission establishment plan. 

The  staff  of  the  Supply  Agency  shall  appear 
separately in the Commission establishment plan. 

EN 

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EN 

 
 
 
 
 
 
 
 
TITLE IV 
IMPLEMENTATION OF THE 
BUDGET 

TITLE IV 
IMPLEMENTATION OF THE 
BUDGET 

CHAPTER 1 
GENERAL PROVISIONS 

CHAPTER 1 
GENERAL PROVISIONS 

Article 32 
Maximum amounts for pilot schemes and 
preparatory actions 
(Article 49(6)(a) and (b) of the Financial 
Regulation) 

Article 32 
Maximum amounts for pilot schemes and 
preparatory actions 
(Article 49(6)(a) and (b) of the Financial 
Regulation) 

1. 
The total amount of appropriations for the 
pilot schemes referred to in Article 49(6)(a) of the 
Financial  Regulation  may  not  exceed  EUR  40 
million in any budget year. 

1. 
The total amount of appropriations for the 
pilot schemes referred to in Article 49(6)(a) of the 
Financial  Regulation  may  not  exceed  EUR  40 
million in any budget year. 

The total amount of appropriations for new 
2. 
preparatory actions referred to in Article 49(6)(b) 
of the Financial Regulation may not exceed EUR 
50  million  in  any  budget  year,  and  the  total 
amount  of  appropriations  actually  committed  for 
preparatory  actions  may  not  exceed  EUR  100 
million. 

The total amount of appropriations for new 
2. 
preparatory actions referred to in Article 49(6)(b) 
of the Financial Regulation may not exceed EUR 
50  million  in  any  budget  year,  and  the  total 
amount  of  appropriations  actually  committed  for 
preparatory  actions  may  not  exceed  EUR  100 
million. 

EN 

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EN 

 
 
 
 
 
 
Article 32a 
Preparatory measures in the field of the Common 
Foreign and Security Policy 
(Article 49(6)(c)of the Financial Regulation) 

Article 32a 
Preparatory measures in the field of the Common 
Foreign and Security Policy 
(Article 49(6)(c)of the Financial Regulation) 

The financing of measures agreed by the Council 
for the preparation of EU crisis management 
operations under Title V of the Treaty on 
European Union shall cover incremental costs 
directly arising from a specific field deployment 
of a mission or team involving inter alia 
personnel from the EU institutions, including high 
risk insurance, travel and accommodation costs 
and per diem payments. 

The financing of measures agreed by the Council 
for  the  preparation  of  EU  crisis  management 
operations  under  Title  V  of  the  Treaty  on 
European  Union  shall  cover  incremental  costs 
directly  arising  from  a  specific  field  deployment 
inter  alia 
of  a  mission  or 
personnel from the EU institutions, including high 
risk  insurance,  travel  and  accommodation  costs 
and per diem payments. 

involving 

team 

Article 33 
Specific powers of the Commission under the 
Treaties 
(Article 49(6)(d) of the Financial Regulation) 

Article 33 
Specific powers of the Commission under the 
Treaties 
(Article 49(6)(d) of the Financial Regulation) 

The  articles  of  the  EC  Treaty  which 
the 

1. 
specific 
confer 
directly 
Commission are as follows: 

powers 

on 

The  articles  of  the  EC  Treaty  which 
the 

1. 
specific 
confer 
directly 
Commission are as follows: 

powers 

on 

(a) 

Article 138 (social dialogue); 

(a) 

Article 138 (social dialogue); 

Article  140 

(b) 
consultations on social matters); 

(studies,  opinions 

and 

Article  140 

(b) 
consultations on social matters); 

(studies,  opinions 

and 

(c) 

Articles  143  and  145  (special  reports  on  (c) 

Articles  143  and  145  (special  reports  on 

EN 

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EN 

 
 
 
 
 
 
 
 
social matters); 

social matters); 

(d) 
Article  152(2)  (initiatives 
coordination on health protection matters); 

to  promote 

(d) 
Article  152(2)  (initiatives 
coordination on health protection matters); 

to  promote 

(e) 
Article  155(2)  (initiatives 
coordination on trans-European networks); 

to  promote 

(e) 
Article  155(2)  (initiatives 
coordination on trans-European networks); 

to  promote 

Article  157(2)  (initiatives 
(f) 
coordination on matters relating to industry); 

to  promote 

Article  157(2)  (initiatives 
(f) 
coordination on matters relating to industry); 

to  promote 

Article  159,  second  paragraph  (report  on 
(g) 
progress  made  towards  achieving  economic  and 
social cohesion); 

Article  159,  second  paragraph  (report  on 
(g) 
progress  made  towards  achieving  economic  and 
social cohesion); 

Article  165(2)  (initiatives 

research  and 

(h) 
coordination  on 
development); 

to  promote 
technological 

Article  165(2)  (initiatives 

research  and 

(h) 
coordination  on 
development); 

to  promote 
technological 

Article  173  (report  on  research  and 

(i) 
technological development); 

Article  173  (report  on  research  and 

(i) 
technological development); 

Article  180(2)  (initiatives 
development 

of 

(j) 
coordination 
policies). 

to  promote 
cooperation 

Article  180(2)  (initiatives 
development 

of 

(j) 
coordination 
policies). 

to  promote 
cooperation 

The  articles  of  the  Euratom  Treaty  which 
the 

2. 
directly 
specific 
confer 
Commission are as follows: 

powers 

on 

The  articles  of  the  Euratom  Treaty  which 
the 

2. 
directly 
specific 
confer 
Commission are as follows: 

powers 

on 

(a) 
limits  set  by 

Article  70  (financial  support,  within  the 
for  prospecting 

the  budget, 

(a) 
limits  set  by 

Article  70  (financial  support,  within  the 
for  prospecting 

the  budget, 

EN 

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EN 

 
 
 
 
 
 
 
 
 
 
programmes  in  the  territories  of  the  Member 
States); 

programmes  in  the  territories  of  the  Member 
States); 

(b) 

Article 77 et seq. (safeguards). 

(b) 

Article 77 et seq. (safeguards). 

3. 
In the presentation of the preliminary draft 
budget, further detail may be added to the lists set 
out  in  paragraphs  1  and  2,  with  an  indication  of 
the articles in question and the amounts involved. 

3. 
In the presentation of the preliminary draft 
budget, further detail may be added to the lists set 
out  in  paragraphs  1  and  2,  with  an  indication  of 
the articles in question and the amounts involved. 

Article 34 
Definition of a conflict of interests 
(Article 52(2) of the Financial Regulation) 

Article 34 
Definition of a conflict of interests 
(Article 52(2) of the Financial Regulation) 

Acts  likely  to  be  vitiated  by  a  conflict  of 
1. 
interests  within  the  meaning  of  Article  52(2)  of 
the Financial Regulation may, inter alia, take one 
of the following forms: 

Acts  likely  to  be  vitiated  by  a  conflict  of 
1. 
interests  within  the  meaning  of  Article  52(2)  of 
the Financial Regulation may, inter alia, take one 
of the following forms: 

The  definition  of  conflict  of  interest  is  laid 
down  in  an  accurate  manner  in  paragraph  2 
of Article 52 FR. 
The  first  paragraph  of  Article  34  IR  is 
supposed  to  give  examples  of  conflict  of 
interest  situations  which  are  misleading  as 
they  cover  cases  of 
irregularities  or 
corruption. 

is 

therefore  preferable 

It 
the 
paragraph  1  of  Article  34  IR  and  to  rely  on 
Article 52(2) FR 

to  delete 

granting  oneself  or  others  unjustified 

(a) 
direct or indirect advantages; 

granting  oneself  or  others  unjustified 

(a) 
direct or indirect advantages; 

refusing to grant a beneficiary the rights or 

(b) 
advantages to which that beneficiary is entitled; 

refusing to grant a beneficiary the rights or 

(b) 
advantages to which that beneficiary is entitled; 

EN 

Error! Unknown document property name. 

EN 

 
 
 
 
 
 
committing  undue  or  wrongful  acts  or 

(c) 
failing to carry out acts that are mandatory. 

committing  undue  or  wrongful  acts  or 

(c) 
failing to carry out acts that are mandatory. 

2. 
The  competent  authority  referred  to  in 
Article 52(1) of the Financial Regulation shall be 
the  hierarchical  superior  of  the  member  of  staff 
concerned. The hierarchical superior shall confirm 
in  writing  whether  or  not  there  is  a  conflict  of 
interests. If there is, the hierarchical superior shall 
personally take any appropriate decision. 

1.2. The competent authority referred to in Article 
52(1)  of  the  Financial  Regulation  shall  be  the 
hierarchical  superior  of  the  member  of  staff 
concerned. The hierarchical superior shall confirm 
in  writing  whether  or  not  there  is  a  conflict  of 
interests  and  inform  the  authorising  officer  by 
delegation  thereof.  If  there  is,  the  hierarchical 
superior  shall  personally  take  any  appropriate 
decision. 

3. 
A conflict of interest shall be presumed to 
exist  if  an  applicant,  candidate  or  tenderer  is  a 
member of staff covered by the Staff Regulations, 
unless his participation in the procedure has been 
authorised in advance by his superior. 

2.3.  A conflict of interest shall be presumed to 
exist  if  an  applicant,  candidate  or  tenderer  is  a 
member of staff covered by the Staff Regulations, 
unless his participation in the procedure has been 
authorised in advance by his superior. 

The  AOD  shall  always  be  informed  of 
potential conflict of interest in its department. 

EN 

Error! Unknown document property name. 

EN 

 
 
 
CHAPTER 2 
METHODS OF IMPLEMENTATION 

CHAPTER 2 
METHODS OF IMPLEMENTATION 

SECTION 1 
GENERAL PROVISIONS 

SECTION 1 
GENERAL PROVISIONS 

Article 34a 

Management mode  
(Article 53 of the Financial Regulation) 

The accounting system of the Commission shall 
identify  the  management  mode  and,  under 
each  management  mode,  the  type  of  entity  or 
person  listed in Article 53 paragraph 1 point 2 
of  the  Financial  Regulation  entrusted  with 
tasks of budget implementation. 

As  regards  direct  management  by 
Commission 
distinguish management by the following: 

the  accounting 

system 

the 
shall  

The  objective  of  the  simplification  proposed 
concerning  management  modes,  from  5  to  2 
(direct  and  indirect)  is  mainly  operational. 
However,  the  information  concerning  the 
nature  of  implementing  partners  (Member 
States,  agencies,  international  organisations, 
public or private entities) should be available 
from an accounting point of view. This is the 
purpose of the present provision. 

(a) departments of the Commission, 

(b)executive agencies, 

(c) heads of EU delegations, 

(d) budget support, 

EN 

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EN 

 
 
 
 
 
 
(e) trust funds referred to in Article 164 of the 
Financial Regulation. 

Article 34aa 

Direct management  – Budget support 

(Article 53 of the Financial Regulation) 

1.  Where  provided  for  in  the  relevant  basic 
acts,  the  Commission  may  use  sectoral  or 
general  budget  support  within  a  third  country 
if: 

(a)  the  partner  country’s  management  of 
public  spending  is  sufficiently  transparent, 
reliable and effective, and; 

(b)  where the partner country has put in place 
or 
formulated 
properly 
macroeconomic  policies  approved  by 
its 
principal donors, including, where relevant, the 
international financial institutions. 

sectoral 

2.  The  financing  decision  shall  detail  the 
objectives  and  the  expected  results  of  the 
provision of budget support to a third country. 
The payment of the Union contribution shall be 
based on the fulfilment of conditions, including 
the improvement of the management of public 
clear  and  objective 
spending,  and  on 
performance  indicators  forming  the  basis  for 

This provision gives a regulatory framework 
for  direct  budget  support  to  third  countries. 
The  conditions  laid  down  in  the  ENPI  basic 
act are completed by the obligation to ensure 
that  funds  have  been  correctly  allocated  on 
the basis of reliable indicators. 

shall  contain 
that 

the 
Financing  Decisions 
confirmation  of 
the 
conditions for direct support are met and lay 
down  the  indicators  allowing  the  evaluation 
of the correct implementation of the action. 

the  AOSD 

EN 

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EN 

 
 
 
 
 
 
 
 
 
the  measuring  of  progress  over  time  in  the 
respective sector. 

Article 34b 

Equivalence of systems, rules and procedures 
in indirect management with entities and 
persons other than Member States 

(Article 53b of the Financial Regulation) 

The  Commission  may  accept 

that 
1. 
procurement 
rules  and  procedures  are 
equivalent to its own if the following conditions 
are met: 

(a)  they  comply  with  the  principle  of 
to 
broad  competition  of 
obtain  the  best  value  for  money,  and 
negotiated  procedures  are  limited  to 
reasonable  amounts  or  are  duly 
justified; 

tenderers 

(see  current  text  Article  43(6)  IR  for  joint 
Management) 

ex-ante 

they  ensure 

transparency  with 
(b) 
in 
adequate 
particular  of  call  for  tenders,  and 
adequate 
-post  publication  of 
contractors; 

publication, 

ex 

they 

(c) 
treatment, 
proportionality and non-discrimination; 

ensure 

equal 

EN 

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EN 

(d)  they  prevent  conflicts  of  interests 
selection 
throughout 

entire 

the 

 
 
 
 
 
procedure. 

2004/18/EC 

National  law  of  Member  States  transposing 
Directive 
the  European 
Parliament  and  of  the  Council  shall  be 
considered  equivalent  to  the  rules  applied  by 
the 
the 
institutions 
Financial Regulation. 

in  accordance  with 

of 

. 

2. 
The Commission may accept that grant 
rules and procedures are equivalent to its own 
if the following conditions are met: 

(a)  they  comply  with  the  principles  of 
proportionality, 
financial 
management,  equal  treatment  and  non-
discrimination; 

sound 

(b)  hey  ensure 
transparency  with 
for 
adequate  publication  of 
proposals,  direct  award  procedures 
being  limited  to  reasonable  amounts  or 
being duly justified; 

call 

(c)  they  prevent  conflicts  of  interests 
throughout 
selection 
procedure ; 

entire 

the 

(d) they provide that grants may not be 
cumulative  or  awarded  retrospectively, 
that  they  must,  as  a  rule,  involve  co-
financing  and  that  they  may  not  have 

EN 

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EN 

 
 
 
 
 
 
 
 
 
 
 
 
the purpose or the effect of producing a 
profit for the beneficiary. 

The  Commission  may  accept  that  rules 
3.  
and  procedures  on 
financial 
instruments  are  equivalent  to  its  own  if  they 
comply  with  the  principles  laid  down  in  Title 
VI.b of the Financial Regulation. 

the  use  of 

4.  The  Commission  may  accept  that  the 
accounting  systems  and  the  internal  control 
systems  used  by  entities  and  persons  to  be 
entrusted  with  budget  implementation  tasks 
are providing an equivalent level of protection 
of  the  financial  interests  of  the  Union  if  they 
comply  with  and  are  operated  in  accordance 
with internationally accepted standards. 

Article 34c 
Ex-ante assessment of rules and procedures of 
the entities and persons other than member 
states in indirect management  

(Article 53c(1) of the Financial Regulation) 

For  the  purposes  of  the  ex-ante  assessment 
pursuant  to  Article  53c(1)  of  the  Financial 
Regulation,  the  authorising  officer  responsible 
may  rely  on  an  ex-ante  assessment  made  by 
another authorising officer provided that their 

Out  of  the  scope  of  ex-ante  assessment: 
Member States. 

EN 

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EN 

 
 
 
 
 
 
 
 
 
conclusions are relevant to the specific risks of 
the  tasks  to  be  entrusted,  in  particular  their 
nature and the amounts involved.  

implementation 

tasks  are 
Where  budget 
entrusted  to  third  countries,  the  authorising 
officer may rely on an ex-ante assessment made 
by  other  donors  as  far  as  this  assessment was  
made with regard to the conditions for indirect 
management  set  out  in  Article  53b  of  the 
Financial Regulation. 

of 

the 

implementation 

For 
financial 
instruments  pursuant  to  paragraph  1  point 
(2)(d) of Article 53 of the Financial Regulation 
the ex ante assessment shall be only made once, 
covering  any 
implementation  of 
future 
financial instruments by the relevant entity. 

EN 

Error! Unknown document property name. 

EN 

 
Article 34ca 
Management declaration of assurance and 
compliance statement (Article 53b(5) of the 
Financial Regulation) 

In case of actions terminating before the end of 
the financial year concerned, the final report of 
the  entrusted  entity  or  person  for  this  action 
may  replace  the  management  declaration  of 
assurance  referred  to  in  Article  53b(5)(d), 
provided it is submitted before the 1 February 
of  the  year  following  the  financial  year 
concerned. 

Where  international  organisations    implement 
non-multiannual  actions  limited  to  18  months, 
the compliance statement referred to in Article 
53b(5)  of  the  Financial  Regulation  may  be 
incorporated in the final report. 

Article 42 
Clearance-of-accounts procedures in 
decentralised or shared management 
(Articles 53b and 53c of the Financial Regulation)

Article 34cb 
Clearance-of-accounts procedures in indirect 
management in decentralised or shared 
management 
 (Articles 53b and 53c Articles 53a(6) and Article 
53b(6)point (b) of the Financial Regulation) 

EN 

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EN 

 
 
 
 
 
 
 
 
 
The  purpose  of  the  clearance-of-accounts 
1. 
procedure  referred  to  in  Articles  53b  and  53c  of 
the  Financial  Regulation  shall  be  to  ensure  that 
expenditure  by  the  Member  States  in  the  context 
of shared management or by third countries in the 
context  of  decentralised  management  and  which 
may be chargeable to the Community budget is in 
the  applicable 
order  and  consistent  with 
Community rules. 

The  purpose  of  the  clearance-of-accounts 
1. 
procedure  referred  to  in  Articles  53b  and  53c  of 
the  Financial  Regulation  shall  be  to  ensure  that 
expenditure  by  the  Member  States  in  the  context 
of shared management or by third countries in the 
context  of  decentralised  management  and  which 
may be chargeable to the Community budget is in 
the  applicable 
order  and  consistent  with 
Community rules. 1.  The 
the 
of 
clearance-of-accounts  procedure  referred  to  in 
Articles  53a(6)  and  53b(6)  of  the  Financial 
Regulation  shall  be  to  ensure  that  expenditure 
declared by Member States, entities and persons 
entrusted  with  budget  implementation  tasks  is 
in  compliance  with  the  applicable  rules  and  that 
the accounts are complete, accurate and true. 

purpose 

2. 
Without  prejudice  to  specific  provisions 
contained  in  sectoral  rules,  the  clearance-of-
accounts procedure shall consist in: 

2. 
2. Without prejudice to specific provisions 
contained  in  sectoral  rules,  the  clearance-of-
accounts procedure shall consist in: 

(a) 
the  declaration  of  expenditure  by  the 
Member  States  or  third  countries  in  the  form  of 
accounts  certified  by  a  technically  competent 
department  or  body  functionally  independent  of 
the spending agency; 

(a) 
the  declaration  of  expenditure  by  the 
Member  States  or  third  countries  in  the  form  of 
accounts  certified  by  a  technically  competent 
department  or  body  functionally  independent  of 
the spending agency; 
(a) 
certification  of  the  accounts  of  the 
authorities  or  bodies  entrusted  with  budget 
implementation  tasks  Member  States  or  third 
countries  by  a  functionally  independent  and 
technically competent department of the entity 
or person concerned;  

Update  of  the  wording  in  line  with  the 
reorganising  of  management  methods  in 
Article 53 FR (direct and indirect)  

The modification proposed aims at providing 
detailed information regarding the procedure 
and  entity  responsible  for  the  production  of 
certified accounts. 

EN 

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EN 

 
 
(b) 
document  and,  where  appropriate,  on-the-
spot  checks  by  the  Commission,  subject  to  no 
limitations or restrictions, on the content of those 
accounts  and  on  the  underlying  transactions, 
including checks made with beneficiaries; 

establishment  by  the  Commission  of  the 
(c) 
amount  of  expenditure  recognised  as  chargeable 
to the budget,  following an  adversarial procedure 
and  after  the  Member  States  or  third  countries 
have been notified; 

(b) 
document  desk  review  and,  where 
appropriate,  on-the-spot  checks  subject  to  no 
limitations or restrictions, on the content of those 
by  the  Commission  as  to  the  completeness, 
accuracy  and  veracity  of  the  accounts  and  on 
the  legality  and  regularity  of  the  underlying 
transactions,  including  checks  made  with  the 
beneficiaries; 

establishment  by  the  Commission  of  the 
(c) 
amount  of  expenditure  recognised  as  chargeable 
to the budget,  following an adversarial procedure 
with the authorities and bodies and after these 
Member States or third countries authorities and 
bodies have been informednotified; 

calculation  of 

the  financial  correction 
(d) 
arising  from  the  difference  between  declared 
expenditure  and  expenditure 
recognised  as 
chargeable to the budget; 

calculation  by  the  Commission  of  the 
(d) 
financial  correction  arising  from  any  difference 
between  declared  expenditure  and  expenditure 
recognised as chargeable to the budget; 

(e) 
recovery  or  repayment  of  the  balance 
arising  from  the  difference  between  recognised 
expenditure  and  the  sums  already  paid  to  the 
Member  States  or  third  countries.  Recovery  shall 
be by offsetting as specified in Article 83. 

or 

by 

recovery 

repayment 

(e) 
the 
Commission  of  the  balance  arising  from  the 
difference  between  recognised  expenditure  and 
the sums already paid to the authorities or bodies 
Member  States  or  third  countries.  Recovery  The 
Commission  shall  recover  amounts  due  by 
offsetting as specified in Article 83. 

Update  of  the  wording  in  line  with  the 
reorganising  of  management  methods  in 
Article  53  FR  (indirect  management  by 
authorities and bodies). 

Update  of  the  wording  in  line  with  the 
reorganising  of  management  methods  in 
Article  53  FR  (indirect  management  by 
authorities and bodies). 

EN 

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EN 

 
 
 
 
of 

In 

the 

context 

decentralised 
3. 
management, the clearance-of-accounts procedure 
described  in  paragraphs  1  and  2  shall  apply  in 
accordance  with  the  degree  of  decentralisation 
agreed. 

to 

In 

of 

an 

the 

context 

decentralised 
3. 
management, the clearance-of-accounts procedure 
described  in  paragraphs  1  and  2  shall  apply  in 
accordance  with  the  degree  of  decentralisation 
agreed.  Where  budget  implementation  tasks  are 
entrusted 
international  organisation 
implementing  a  multi-donor  action,  the  clearance 
of  accounts  procedure  shall  consist  in  verifying 
that  an  amount  corresponding  to  that  paid  by  the 
Commission  for  the  action  concerned  has  been 
used  by  the  international  organisation  for  the 
action and that the expenditure has been incurred 
in  accordance  with  the  obligations  laid  down  in 
the  agreement  signed  with 
international 
organisation. 

the 

Article 41 
Detailed arrangements for indirect centralised 
management 
(Articles 54(2)(b), (c) and (d) of the Financial 
Regulation) 

Article 34d 
Content of the agreement entrusting budget 
implementation tasks to entities and persons 
other than Member States  
(Articles 53c(3) of the Financial Regulation) 

Content of current Article 41 IR 

the 

Where 

Commission 

1. 
entrusts 
implementing  tasks  to  bodies,  entities  or  persons 
referred  to  in  points  (b),  (c)  and  (d)  of  Article 
54(2)  of 
it  shall 
the  Financial  Regulation, 
conclude an agreement with them laying down the 
detailed  arrangements  for  the  management  and 
control of funds and the protection of the financial 
interests of the Communities. 

or 

agreements 

Decisions 
entrusting 
implementing  tasks  to  the  entities  or  persons 
referred  to  in  Article 53  paragraph  1  point  2) 
a) , b) c), d), f) g) and h) and to bodies referred 
to  in  Article  185a  of  the  Financial  Regulation 
shall  include  detailed  arrangements  ensuring 
the  protection  of  the  financial  interests  of  the 
Union  and  the  transparency  of  operations 

EN 

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EN 

 
 
 
The  agreement  referred  to  in  paragraph  1 

2. 
shall include the following provisions: 

carried  out.  They  shall  include  at  least  the 
following: 

(a) 

a definition of the tasks assigned; 

the conditions and detailed arrangements 

(b) 
for performing the tasks, including appropriate 
provisions for demarcating responsibilities and 
organising the controls to be carried out; 

the rules on reporting to the Commission 

(c) 
on how the tasks are performed; 

The  agreement  referred  to  in  paragraph  1 

2. 
shall include the following provisions: 

(a) 
a  clear  definition  of  the  tasks  assigned 
and the limits thereof, concerning in particular 
the  modification  of  the  tasks  entrusted,  the 
waiving  of  debts,  the  use  of  funds  reimbursed 
or unused; 

the 

conditions  and  detailed  arrangements  for 
(b) 
performing 
including  appropriate 
provisions  for  demarcating  responsibilities  and 
to  be  carried  out, 
organising 
including the evaluation of the programmes; 

the  controls 

tasks, 

(c) 
conditions  for  payments  of  the  Union 
contribution,  including  the  reimbursement  of 
costs  incurred  in  respect  of  implementation  as 
well  as  the  remuneration  of  the  entrusted 
entity, together with rules on which supporting 
documents  are  required 
the 
payments; 

justify 

to 

tasks  are  performed, 

rules  on  reporting  to  the  Commission  on 
(d) 
how 
the 
the  results 
expected, irregularities which occurred and the 
measures  taken,  the  conditions  under  which 
payments  may  be  suspended  or  interrupted  as 
under  which 
conditions 
well 

the 

as 

EN 

Error! Unknown document property name. 

EN 

 
 
 
 
 
 
the conditions under which performance of 

(d) 
the tasks terminates; 

the conditions under which performance of 

(d) 
the tasks terminates; 

performance of the tasks terminates; 

the  date  by  which  individual  contracts 
(e) 
and 
the 
agreements  which 
agreement  entrusting  budget  implementation 
tasks shall be concluded; 

implement 

(f)  exclusion  rules  which  allow  the  contracting 
authority  or  body  to  exclude  to  entities  which 
are  in  a  situation  referred  to  in  points  a),  b) 
and  e)  of  Article  93(1)  and  in  points  a)  and  b) 
Article  94  of  the  Financial  Regulation  from 
participating  in  award  procedures  or  from 
being awarded contracts or grants; 

detailed  arrangements  for  Commission 
(g) 
scrutiny  as  well  as  provisions  granting  the 
Commission  and  the  Court  of  Auditors  access 
to  the  information  that  is  required  for  it  to 
perform its duties, if necessary through on the 
spot-checks; 

the detailed arrangements for Commission 

(e) 
scrutiny; 

There is currently no deadline for contracting 
for 
indirect 
centralised management. 

joint  management  and  for 

The ultimate delay for external actions is set 
by reference to Article 166 FR.  

These are the exclusion cases which are to be 
laid down in delegation agreement concluded 
with  International  Organisations  (current 
Article 43(4) point (d) FR. 

(ga) arrangements providing for: 

(i)  an  undertaking  of  the  entrusted  entity  to 
inform  the  Commission  without  delay  of  any 
fraud  occurring  in  the  management  of  Union 
funds and the measures taken; 

Experience  has  shown  that  OLAF  faced 
difficulties to carry out its mission especially 
in  third  countries.  Cases  of  fraud  shall  be 
immediately reported to the Commission and 
an antifraud contact point shall be designated 
in the entrusting agreement. 

EN 

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EN 

 
 
 
 
 
 
(ii)  the  designation  of  a  contact  point  which 
shall have the appropriate powers to cooperate 
directly  with  OLAF  in  order  to  facilitate  the 
latter's operational activities; 

the  conditions  governing 

(f) 
the  use  of 
separate  bank  accounts,  the  beneficiary  of  the 
interest yielded and the use made of it; 

(h) 
conditions  governing  the  use  of  bank 
accounts, recovery of the interest yielded or the 
use made of it; 

International  Organisations 
thus 
exempted  from  reimbursing  pre  financing 
interest which shall be invested in the action. 

are 

Sentence deleted: now in Article 56 FR. 

(h) 
an undertaking to refrain from any act 
which may give rise to a conflict of interests 
within the meaning of Article 52(2) of the 
Financial Regulation. 

the provisions guaranteeing the visibility 

(g) 
of Community action in relation to the other 
activities of the body; 

(h) 
an  undertaking  to  refrain  from  any  act 
which  may  give  rise  to  a  conflict  of  interests 
within  the  meaning  of  Article  52(2)  of  the 
Financial Regulation 

(i) 
provisions  guaranteeing  the  visibility  of 
Union  action  in  relation  to  the  other  activities 
of the body; 

for  Financial  Instruments  pursuant  to 

(j) 
Title VIb: 

-  provisions  regarding  the  alignment  of 
interest  between  the  Commission  and  the 
entrusted entity; 

-  provisions  regarding  issues  on  ethics, 
deontology, money laundering, fight against 
terrorism and the reporting of irregularities 
and fraud; 

-  preservation  of  confidentiality,  notably  of 
commercial conditions. 

EN 

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EN 

 
 
 
 
 
 
The  bodies,  entities  or  persons  referred  to 
3. 
in  paragraph  1  shall  not  have  the  status  of 
authorising officers by delegation. 

The  date  referred  to  in  point  (e)  shall  be 
commensurate  with  the  nature  of  the  tasks 
entrusted.  Except  for  multi-donor  actions,  it 
shall  not  exceed  3  years  following  the  date  of 
signature  of  the  agreement  entrusting  budget 
implementation tasks. 

For  the  purposes  of  point  (j)  provisions  shall 
ensure  that  there  is  a  common  interest  in 
achieving  the  policy  objectives  defined  for  a 
instrument,  possibly  fostered  by 
financial 
provisions such as co-investment requirements 
or 
incentives,  while  preventing 
conflict  of  interest  with  other  activities  of  the 
entrusted entity 

financial 

The  bodies,  entities  or  persons  referred  to 
3. 
in  paragraph  1  shall  not  have  the  status  of 
authorising officers by delegation. 

Transferred in Article 53FR 

Article 35 
Checks to be carried out by the Commission 
(Articles 53d, 54(2)(c) and 56 of the Financial 
Regulation) 

Article 35 
Checks to be carried out by the Commission 
(Articles 53ed, 54(2)(c) and 56 of the Financial 
Regulation) 

Decisions entrusting implementing tasks to 
1. 
the entities or persons referred to in Article 56 of 
include  all 
the  Financial  Regulation  shall 

Decisions entrusting implementing tasks to 
1. 
the 
in 
persons 
Article 563a (2) (d), (f) and (g)  of  the  Financial 

referred 

entities 

or 

to 

EN 

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EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
appropriate  arrangements 
transparency of operations carried out. 

for  ensuring 

the 

shall 

appropriate 
include 
Regulation 
arrangements  for  ensuring  the  transparency  of 
operations carried out. 

all 

The Commission shall review those arrangements 
as  necessary  whenever 
there  are  substantial 
changes  to  the  procedures  or  systems  applied  by 
such  entities  or  persons,  in  order  to  ensure 
continued  compliance  with  the  conditions  set  out 
in Article 56. 

The Commission shall review those arrangements 
as  necessary  whenever 
there  are  substantial 
changes  to  the  procedures  or  systems  applied  by 
such  entities  or  persons,  in  order  to  ensure 
continued  compliance  with  the  conditions  set  out 
in Article 563 (e) of the Financial Regulation. 

The  entities  or  persons  concerned  shall 
2. 
provide the Commission, within a specified time-
limit,  with  any  information  it  requests  and  shall 
inform it without delay of any substantial changes 
in their procedures or systems. 

The  entities  or  persons  concerned  shall 
2. 
provide the Commission, within a specified time-
limit,  with  any  information  it  requests  and  shall 
inform it without delay of any substantial changes 
in their procedures or systems. 

Transferred to Article 56(4) FR 

Transferred to Article 56(4) FR 

The Commission shall, as appropriate, set out the 
obligations 
in 
paragraph 1, or in the agreements concluded with 
those entities or persons. 

the  decisions  referred 

in 

to 

The Commission shall, as appropriate, set out the 
obligations 
in 
paragraph 1, or in the agreements concluded with 
those entities or persons. 

the  decisions  referred 

in 

to 

Transferred to Article 34d point (j) IR 

The  Commission  may  accept  that  the 
3. 
procurement  procedures  of  the  bodies  referred  to 
in  Articles  54(2)(c)  and  of  the  beneficiaries 
referred  to  in  Article  166(1)(a)  of  the  Financial 
Regulation  are  equivalent  to  its  own,  with  due 
account for internationally accepted standards. 

The  Commission  may  accept  that  the 
3. 
procurement  procedures  of  the  bodies  referred  to 
in  Articles  54(2)(c)3 (e)  and  of  the  beneficiaries 
referred  to  in  Article  166(1)(a)  of  the  Financial 
Regulation  are  equivalent  to  its  own,  with  due 
account for internationally accepted standards. 

Transferred to Article 34b IR 

4. 
Where  the  Commission  implements  the 
budget  by  joint  management,  the  verification 
international 
agreements  concluded  with 

the 

4. 
Where  the  Commission  implements  the 
budget  by  joint  management,  the  verification 
international 
agreements  concluded  with 

the 

Transferred to Article 38 IR 

EN 

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EN 

 
organisations concerned shall apply. 

organisations concerned shall apply. 

5. 
The independent external audit referred to 
in  Article  56(1)(d)  of  the  Financial  Regulation 
shall  be  at  least  performed  by  an  audit  service 
functionally independent of the entity to which the 
Commission  entrusts  implementation  tasks  and 
shall  perform  its  duties  in  accordance  with 
internationally accepted auditing standards. 

5. 
The independent external audit referred to 
in  Article  56(1)(d)  of  the  Financial  Regulation 
shall  be  at  least  performed  by  an  audit  service 
functionally independent of the entity to which the 
Commission  entrusts  implementation  tasks  and 
shall  perform  its  duties  in  accordance  with 
internationally accepted auditing standards. 

Article 35a 
Measures to promote best practices (Article 53b 
of the Financial Regulation) 

Article 35a 
Measures to promote best practices (Article 53b 
of the Financial Regulation) 

The Commission shall compile a register of 
bodies responsible for management, certification 
and audit activities under the sector-specific 
regulations. In order to promote best practices in 
the implementation of the Structural Funds and 
the European Fisheries Fund, the Commission 
shall make available for information purposes to 
those responsible for management and control 
activities a methodological guide setting out its 
own control strategy and approach, including 
checklists, and best practice examples which have 
been identified. 

The  Commission  shall  compile  a  register  of 
bodies  responsible  for  management,  certification 
and  audit  activities  under  the  sector-specific 
regulations.  In  order  to  promote  best  practices  in 
the  implementation  of  the  Structural  Funds  and 
the  European  Fisheries  Fund,  the  Commission 
shall  make  available  for  information  purposes  to 
those  responsible  for  management  and  control 
activities  a  methodological  guide  setting  out  its 
own  control  strategy  and  approach,  including 
checklists, and best practice examples which have 
been identified. 

Transferred to Article 34c (3) 

Transferred to SUB-SECTION 2B below 
concerning specific provisions for indirect 
management with Member States (shared 
management) 

EN 

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EN 

 
 
SECTION 2 
SPECIAL PROVISIONS 

SECTION 2 
SPECIAL PROVISIONS 

SUB-SECTION 2A 
DIRECT MANAGEMENT 

Article 36 
Direct centralised management 
(Article 53a of the Financial Regulation) 

Article 36 
Direct centralised management 
(Article 53 paragraph 1 point 1 of the Financial 
Regulation) 

Where the Commission implements the budget on 
a centralised basis directly in its departments, 
implementation tasks shall be performed by the 
financial actors within the meaning of Articles 58 
to 68 of the Financial Regulation and in 
compliance with the conditions laid down in this 
Regulation. 

Where the Commission implements the budget on 
a  centralised  basis  directly  in  its  departments, 
implementation  tasks  shall  be  performed  by  the 
financial actors within the meaning of Articles 58 
to  68  of 
in 
compliance  with  the  conditions  laid  down  in  this 
Regulation. 

the  Financial  Regulation  and 

Article 37 
Exercise of powers delegated to executive 
agencies 
(Articles 54(2)(a) and 55(2) of the Financial 
Regulation) 

Article 3736a 
Exercise of powers delegated to executive 
agencies 
(Articles 54(2)(a) and 55(2) of the Financial 
Regulation) 

1. 
Decisions to delegate powers to executive 
agencies  shall  authorise  them,  as  authorising 
to 
officers 
implement 
by 
the  Community 
appropriations 

delegation, 
to 
relating 

1. 
Decisions to delegate powers to executive 
agencies  shall  authorise  them,  as  authorising 
officers 
implement 
delegation, 
appropriations  relating  to  the  Community  Union 

by 

to 

EN 

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EN 

 
 
 
 
 
 
 
 
programme the management of which is entrusted 
to them. 

programme the management of which is entrusted 
to them. 

The 

instrument 

Commission's 

2. 
of 
delegation shall contain the same provisions as are 
listed  in  Article  39(2).  It  shall  be  formally 
accepted in writing by the director on behalf of the 
executive agency. 

The 

instrument 

Commission's 

2. 
of 
delegation  shall  contain  at  least  the  provisions  as 
are listed in points a) to d) and ga) of Article 34d 
39(2).  It  shall  be  formally  accepted  in  writing  by 
the director on behalf of the executive agency. 

Article 35a 
Measures to promote best practices (Article 53b 
of the Financial Regulation) 

SUB-SECTION 2B 
INDIRECT MANAGEMENT WITH MEMBER STATES

Article 37 
Specific provisions for indirect management with 
Member States- measures to promote best 
practices (Article 53b of the Financial 
Regulation) 

The  Commission  shall  compile  a  register  of 
bodies  responsible  for  management,  certification 
and  audit  activities  under  the  sector-specific 
regulations.  

in 

In  order 
the 
to  promote  best  practices 
implementation  of  the  Structural  Funds  and  the 
European  Fisheries  Fund,  the  Commission  shall 
make  available  for  information  purposes  to  those 
responsible for management and control activities 
a methodological guide setting out its own control 
strategy  and  approach,  including  checklists,  and 
best practice examples 

Restructuring 

Transferred  from  Section  1  above.  AGRI 
funds are covered by the first paragraph.  

funds 

and  Fisheries 

Harmonisation  of  practises  is  needed  for 
structural 
fund 
implemented  by  various  DGs.  Obligations 
for AGRI funds (which are isolated from the 
Structural funds)  are dealt with in the sector-
specific regulations.      

EN 

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EN 

 
 
 
 
 
 
 
 
 
See new rules laid down in Article 53b FR 

Article 42a  
Summary of audits and declarations 
(Article 53b(3) of the Financial Regulation) 

1. 
The  summary  shall  be  provided  by  the 
appropriate  authority  or  body  designated  by  the 
Member  State  for 
the  area  of  expenditure 
concerned  in  accordance  with  the  sector-specific 
rules. 

Article 37a  
Specific provisions for indirect management with 
Member States - summary of audits (Article 53 of 
the Financial Regulation) 

1. 
The  summary  shall  be  provided  by  the 
appropriate  authority  or  body  designated  by  the 
Member  State  for 
the  area  of  expenditure 
concerned  in  accordance  with  the  sector-specific 
rules.  The  summary  shall  include  statistical  data 
on the costs of the audits and declarations. 

2. 

The part related to audits shall: 

2. 

The part related to audits shall: 

the 
include,  as  concerns  agriculture, 
(a) 
certificates established by the certification bodies, 
and,  as  concerns  structural  and  other  similar 
measures, the audit opinions provided by the audit 
authorities; 

the 
include,  as  concerns  agriculture, 
(a) 
certificates established by the certification bodies, 
and,  as  concerns  structural  and  other  similar 
measures, the audit opinions provided by the audit 
authorities; 

(b) 
be  provided  by  15  February  of  the  year 
following  the  year  of  the  audit  activity  for 
agricultural  expenditure  and  for  structural  and 
other similar measures. 

(b) 
be  provided  by  15  February  of  the  year 
following  the  year  of  the  audit  activity  for 
agricultural  expenditure  and  for  structural  and 
other similar measures. 

3. 

The part related to declarations shall: 

3. 

The part related to declarations shall: 

(a) 
the 
include,  as  concerns  agriculture, 
statements  of  assurance  provided  by  the  paying 
agencies,  and,  as  concerns  structural  and  other 
similar  measures,  certifications  by  the  certifying 

(a) 
the 
include,  as  concerns  agriculture, 
statements  of  assurance  provided  by  the  paying 
agencies,  and,  as  concerns  structural  and  other 
similar  measures,  certifications  by  the  certifying 

EN 

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EN 

 
 
 
 
 
 
 
authorities; 

authorities; 

be  provided  by  15  February  of 
year 

the 
(b) 
following 
agricultural 
expenditure  and  for  structural  and  other  similar 
measures. 

financial 

for 

be  provided  by  15  February  of 
year 

the 
(b) 
following 
agricultural 
expenditure  and  for  structural  and  other  similar 
measures. 

financial 

for 

SUB-SECTION 2C 
INDIRECT MANAGEMENT WITH INTERNATIONAL 
ORGANISATIONS 

Article 43 
Joint management 
(Articles 53d, 108a and 165 of the Financial 
Regulation) 

Article 38 
Specific provisions for indirect management 
with International Organisations 
(Articles 53 paragraph 1 point (2)(b), and 165 
of the Financial Regulation) 

1. 
The Commission shall ensure that suitable 
arrangements exist for the control and audit of the 
action in its entirety. 

1. 
The Commission shall ensure that suitable 
arrangements exist for the control and audit of the 
action in its entirety. 

2. 
The  international  organisations  referred  to 
in  Article  53d  of  the  Financial  Regulation  shall 
be: 

1 2. 
The  international  organisations  referred  to 
in point 2) (b) of paragraph 1 of Article 53 d of 
the Financial Regulation shall be: 

international  public-sector  organisations 
(a) 
set  up  by  intergovernmental  agreements,  and 
specialised agencies set up by such organisations; 

international  public-sector  organisations 
(a) 
set  up  by  intergovernmental  agreements,  and 
specialised agencies set up by such organisations; 

the  International  Committee  of  the  Red 

(b) 
Cross (ICRC); 

the  International  Committee  of  the  Red 

(b) 
Cross (ICRC);  

EN 

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EN 

 
 
 
 
 
 
 
 
 
 
 
the  International  Federation  of  National 

(c) 
Red Cross and Red Crescent Societies. 

the  International  Federation  of  National 

(c) 
Red Cross and Red Crescent Societies. 

For  the  purpose  of  Article  53d  of  the  Financial 
Regulation,  the  European  Investment  Bank  and 
the  European 
shall  be 
assimilated to international organisations. 

Investment  Fund 

For  the  purpose  of  Article  53d  of  the  Financial 
Regulation,  the  European  Investment  Bank  and 
the  European 
shall  be 
assimilated to international organisations. 

Investment  Fund 

other 

organisations 

d) 
to 
international  organisations  by  a  Commission 
decision. 

assimilated 

The  assimilation  of  EIB  and  its  subsidiaries 
to International Organisation is not necessary 
any  more,  as  they  are  listed  in  the  entities 
eligible  for  indirect  management  (Article  53 
paragraph 1 point 2 FR). 

the 

existing 

list  of 

Beyond 
entities 
assimilated  to  international  organisations,  it 
is  proposed  to  open  the  possibility  for  the 
Commission to complete this list. This option 
would is more flexible than a revision of the 
IR should any future extension of (b) and (c) 
be necessary. 

2. Where the Commission implements the budget 
international 
in 
agreements 
organisations, 
concluded with them shall apply.  

indirect  management  with 
verification 
the 

The  Commission  shall  negotiate  arrangements 
providing  for  the  designation  of  a  contact  point 
which  shall  have  the  appropriate  powers  to 
cooperate directly with OLAF in order to facilitate 
the latter's operational activities. 

Moved from current Article 35 IR 

Anti  fraud  contact  point  to  be  negotiated 
when renewing verification agreements with 
IOs 

3. 

Where the budget is implemented by joint  3. 

Where the budget is implemented by joint 

EN 

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EN 

 
 
 
 
 
 
 
 
management  with  international  organisations  in 
accordance  with  Articles  53d  and  165  of  the 
Financial  Regulation,  the  organisations  and  the 
actions  to  be  financed  shall  be  chosen  in  an 
objective and transparent manner. 

management  with  international  organisations  in 
accordance  with  Articles  53d  and  165  of  the 
Financial  Regulation,  the  organisations  and  the 
actions  to  be  financed  shall  be  chosen  in  an 
objective and transparent manner. 

Without  prejudice  to  Article  35  of  this 
4. 
Regulation,  agreements  concluded  with 
the 
international  organisations  referred  to  in  Article 
53d  of  the  Financial  Regulation  shall  contain  in 
particular the following: 

Without  prejudice  to  Article  35  of  this 
4. 
the 
Regulation,  agreements  concluded  with 
international 
in 
to 
organisations 
paragraph 1  of  Article 53ed  of  the  Financial 
Regulation 
the 
following: 

shall  contain 

in  particular 

referred 

to 
Merged  with  Article  34d  applicable 
delegation 
indirect 
agreements 
management with entities other than Member 
States 

in 

a definition of the action, the project or the 
joint 

implemented  under 

to  be 

(a) 
programme 
management; 

a definition of the action, the project or the 
joint 

implemented  under 

to  be 

(a) 
programme 
management; 

the 

conditions 

detailed 
(b) 
arrangements  for  their  implementation,  including 
in  particular  the  principles  for  the  award  of 
procurement contracts and grants; 

and 

the 

the 

conditions 

detailed 
(b) 
arrangements  for  their  implementation,  including 
in  particular  the  principles  for  the  award  of 
procurement contracts and grants; 

and 

the 

the  rules  on  reporting  to  the  Commission 

(c) 
on implementation; 

the  rules  on  reporting  to  the  Commission 

(c) 
on implementation; 

(d) 
provisions  obliging  the  organisation  to 
which  implementation  tasks  are  entrusted  to 
exclude  from  participation  in  a  procurement  or 
grant  award  procedure  candidates  and  applicants 
who  are  in  the  situations  referred  to  in  point  (a), 

(d) 
provisions  obliging  the  organisation  to 
which  implementation  tasks  are  entrusted  to 
exclude  from  participation  in  a  procurement  or 
grant  award  procedure  candidates  and  applicants 
who  are  in  the  situations  referred  to  in  point  (a), 

EN 

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EN 

 
 
 
 
 
 
(b)  and  (e)  of  Article  93(1)  and  its  points  (a)  (b) 
and (e) of Article 94 of the Financial Regulation; 

(b)  and  (e)  of  Article  93(1)  and  its  points  (a)  (b) 
and (e) of Article 94 of the Financial Regulation; 

(e) 
the  conditions 
Community  contribution,  and 
documents required to justify the payments; 

for  payments  of 

the 
the  supporting 

(e) 
the  conditions 
Community  contribution,  and 
documents required to justify the payments; 

for  payments  of 

the 
the  supporting 

the 

(f) 
implementation terminates; 

conditions 

under  which 

this 

the 

(f) 
implementation terminates; 

conditions 

under  which 

this 

the detailed arrangements for Commission 

(g) 
scrutiny; 

the detailed arrangements for Commission 

(g) 
scrutiny; 

(h) 
provisions  granting  the  Court  of  Auditors 
access  to  the  information  required  to  perform  its 
duties,  if  necessary  on  the  spot,  in  accordance 
with  the  verification  agreements  concluded  with 
the international organisations concerned. 

(h) 
provisions  granting  the  Court  of  Auditors 
access  to  the  information  required  to  perform  its 
duties,  if  necessary  on  the  spot,  in  accordance 
with the verification agreements concluded to that 
effect  with 
international  organisations 
concerned. 

the 

provisions regarding the use of any interest 

(i) 
yielded; 

provisions regarding the use of any interest 

(i) 
yielded; 

provisions  guaranteeing  the  visibility  of 
(j) 
the  Community  action,  project  or  programme  in 
relation to the other activities of the organisation. 

provisions  guaranteeing  the  visibility  of 
(j) 
the  Community  action,  project  or  programme  in 
relation to the other activities of the organisation. 

provisions  on 

the  publication  of 

(k) 
the 
beneficiaries  of  funds  deriving  from  the  budget, 
which  require  the  international  organisations  to 
publish the information in accordance with Article 
169 of this Regulation. 

provisions  on 

the  publication  of 

(k) 
the 
beneficiaries  of  funds  deriving  from  the  budget, 
which  require  the  international  organisations  to 
publish the information in accordance with Article 
169  of  this  Regulation  an  undertaking  to  refrain 

EN 

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EN 

 
 
 
 
 
 
 
 
from  any  act  which  may  rise  to  a  conflict  of 
interests. 

A  project  or  programme 

5. 
shall  be 
considered  to  be  jointly  elaborated  when  the 
Commission  and  the  international  public-sector 
body  jointly  assess  the  feasibility  and  define  the 
implementation agreements. 

A  project  or  programme 

5. 
shall  be 
considered  to  be  jointly  elaborated  when  the 
Commission  and  the  international  public-sector 
body  jointly  assess  the  feasibility  and  define  the 
implementation agreements. 

In  the  implementation  of  projects  in  joint 
international  organisations  shall 

6. 
management, 
comply with at least the following requirements: 

In  the  implementation  of  projects  in  joint 
international  organisations  shall 

6. 
management, 
comply with at least the following requirements: 

(a) 
procurement  and  grant  award  procedures 
shall  comply  with  the  principles  of  transparency, 
financial  management, 
proportionality,  sound 
equal  treatment  and  non-discrimination,  lack  of 
conflict  of  interests  and  respect  of  international 
standards; 

(a) 
procurement  and  grant  award  procedures 
shall  comply  with  the  principles  of  transparency, 
financial  management, 
proportionality,  sound 
equal  treatment  and  non-discrimination,  lack  of 
conflict  of  interests  and  respect  of  international 
standards; 

grants  may  not  be  cumulative  or  awarded 

(b) 
retrospectively; 

grants  may  not  be  cumulative  or  awarded 

(b) 
retrospectively; 

grants  must  involve  co-financing,  save  as 

(c) 
otherwise provided in Article 253; 

grants  must  involve  co-financing,  save  as 

(c) 
otherwise provided in Article 253; 

grants  may  not  have  the  purpose  or  effect 

(d) 
of producing a profit for the beneficiary. 

grants  may  not  have  the  purpose  or  effect 

(d) 
of producing a profit for the beneficiary. 

These requirements shall be expressly established 
in the agreements concluded with the international 
organisations. 

These requirements shall be expressly established 
in the agreements concluded with the international 
organisations. 

EN 

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SUB-SECTION 2D 
INDIRECT MANAGEMENT WITH BODIES WITH A 
PUBLIC SERVICE MISSION 

Article 38 
Eligibility of national or international public-
sector bodies or private-law entities with a public-
service mission for the delegation of powers and 
conditions relating thereto 
(Article 54(2)(c) of the Financial Regulation) 

Article 38 
Eligibility of national or international public-
sector bodies or private-law entities with a public-
service mission for the delegation of powers and 
conditions relating thereto 
(Article 54(2)(c) of the Financial Regulation) 

1.  
The  Commission  may  delegate 
involving the exercise of public authority to: 

tasks 

1.  
The  Commission  may  delegate 
involving the exercise of public authority to: 

tasks 

See  common  principles  laid  down  in  Article 
53b FR 

(a) 

international public-sector bodies; 

(a) 

international public-sector bodies; 

(b) 
national  public-sector  bodies  or  private-
law  entities  with  a  public-service  mission 
governed by the law of a Member State, one of the 
EEA  States  or  one  of  the  countries  that  is 
candidate for membership of the European Union 
or, if appropriate, by the law of any other country. 

(b) 
national  public-sector  bodies  or  private-
law  entities  with  a  public-service  mission 
governed  by  the  law  of  a  Member  State,  one  of 
the  EEA  States  or  one  of  the  countries  that  is 
candidate for membership of the European Union 
or, if appropriate, by the law of any other country. 

2. 
The  Commission  shall  ensure  that  the 
bodies or entities  referred to  in paragraph  1  offer 
adequate  financial  guarantees,  issued  preferably 
by a public authority, in particular as regards full 
recovery of amounts due to the Commission. 

2. 
The  Commission  shall  ensure  that  the 
bodies or entities referred to  in paragraph 1 offer 
adequate  financial  guarantees,  issued  preferably 
by a public authority, in particular as regards full 
recovery of amounts due to the Commission. 

3. 

Where  the  Commission  intends  to  entrust  3. 

Where  the  Commission  intends  to  entrust 

EN 

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EN 

 
 
 
 
 
 
 
 
tasks  involving  the  exercise  of  public  authority, 
and  in  particular  tasks  of  budget  implementation, 
to a body referred to in point (c) of Article 54(2) 
of  the  Financial  Regulation,  it  shall  analyse 
compliance  with  the  principles  of  economy, 
effectiveness and efficiency. 

tasks  involving  the  exercise  of  public  authority, 
and  in  particular  tasks  of  budget  implementation, 
to a body referred to in point (c) of Article 54(2) 
of  the  Financial  Regulation,  it  shall  analyse 
compliance  with  the  principles  of  economy, 
effectiveness and efficiency. 

Article 39 
Designation of national or international public-
sector bodies or private-law entities with a public-
service mission 
(Article 54(2)(c) of the Financial Regulation) 

1. 
The  national  public-sector  bodies  or 
private-law  entities  with  a  public-service  mission 
shall be subject to the law of the Member State or 
the country in which they have been set up. 

Article 39 
Designation of public law bodies or bodies 
governed by private law national or international 
public-sector bodies or private-law entities with a 
public-service mission 
(Article 54(2)(c) 53 point (2)(f) of the Financial 
Regulation) 

The  national  public  law  -sector  bodies  or 
1. 
bodies  governed  by  private  law  private-law 
entities  with  a  public-service  mission  shall  be 
subject  to  the  law  of  the  Member  State  or  the 
country in which they have been set up. 

The  bodies  or  entities  referred  to  in 
2. 
paragraph  1  or  international  public-sector  bodies 
shall  be  chosen  in  an  objective  and  transparent 
manner, in accordance with the principle of sound 
the 
financial  management, 
implementation  requirements  identified  by  the 
Commission.  That  choice  may  not  entail  any 
discrimination  between 
the  various  Member 
States or countries concerned. 

to  match 

The  bodies  or  entities  referred  to  in 
2. 
paragraph  1  or  international  public-sector  bodies 
shall  be  chosen  in  an  objective  and  transparent 
manner, in accordance with the principle of sound 
the 
financial  management, 
implementation  requirements  identified  by  the 
Commission.  That  choice  may  not  entail  any 
discrimination  between 
the  various  Member 
States or countries concerned. 

to  match 

Transferred to Article 53c (2) FR. 

EN 

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EN 

 
 
  
In  cases  of  management  by  a  network, 
3. 
requiring  the  designation  of  at  least  one  body  or 
entity by Member State or by country concerned, 
the  body  or  entity  shall  be  designated  by  the 
Member  State  or 
in 
the  country  concerned 
accordance with the provisions of the basic act. 

In  cases  of  management  by  a  network, 
2 3. 
requiring  the  designation  of  at  least  one  body  or 
entity by Member State or by country concerned, 
the  body  or  entity  shall  be  designated  by  the 
Member  State  or 
in 
the  country  concerned 
accordance with the provisions of the basic act. 

In all other cases, the Commission shall designate 
such  bodies  or  entities  in  agreement  with  the 
Member States or countries concerned. 

In all other cases, the Commission shall designate 
such  bodies  or  entities  in  agreement  with  the 
Member States or countries concerned. 

the 

Where 

Commission 

entrusts 
4. 
implementing  tasks  to  bodies  referred  to  in  point 
(c) of Article 54(2) of the Financial Regulation, it 
shall  inform  annually  the  legislative  authority  of 
the  cases  and  bodies  concerned  by  providing 
commensurate  justification  of  the  use  of  such 
bodies. 

the 

Commission 

entrusts 
3 4.  Where 
implementing  tasks  to  bodies  referred  to  in  point 
(2)c)(f)  paragraph  1  of  Article  53  54(2)   of  the 
Financial Regulation, it shall  inform annually the 
legislative  authority  of  the  cases  and  bodies 
concerned 
commensurate 
justification of the use of such bodies. 

providing 

by 

Article 39a 
Persons entrusted with the management of 
specific actions pursuant to Title V of the Treaty 
on European Union  
(Article 54(2)(d) of the Financial Regulation) 

Article 39a 
Persons entrusted with the management of 
specific actions pursuant to Title V of the Treaty 
on European Union  
(Article 54(2)(d) of the Financial Regulation) 

Persons entrusted with the management of 
specific actions as referred to in point (d) of 
Article 54(2) of the Financial Regulation shall put 
in place the appropriate structures and procedures 
in order to assume the responsibility for the funds 
that they will manage. Those persons shall have 

the  management  of 
Persons  entrusted  with 
specific  actions  as  referred  to  in  point  (d)  of 
Article 54(2) of the Financial Regulation shall put 
in place the appropriate structures and procedures 
in order to assume the responsibility for the funds 
that  they  will  manage.  Those  persons  shall  have 

Transferred to Article 53bFR  

EN 

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EN 

 
 
 
 
 
the status of Common Foreign and Security Policy 
Special Advisers of the Commission pursuant to 
Articles 1 and 5 of the Conditions of Employment 
of Other Servants of the European Communities. 

the status of Common Foreign and Security Policy 
Special  Advisers  of  the  Commission  pursuant  to 
Articles 1 and 5 of the Conditions of Employment 
of Other Servants of the European Communities. 

SUB-SECTION 2E 
INDIRECT MANAGEMENT FOR FINANCIAL 
INSTRUMENTS 

Article 39b 
Entities implementing financial instruments  
(Articles 53 paragraph 1 point (2) and 120b (3) 
of the Financial Regulation) 

The  Commission  may  entrust 

1. 
implementation of financial instruments to: 

the 

(a) 
the 
the  European  Investment  Bank, 
European Investment Fund or any subsidiaries 
established by the European Investment Bank; 

(b) international financial institutions in which 
some  Member  State 
is  a  shareholder  or 
financial  institutions  established  in  a  Member 
State  aiming  at  the  achievement  of  public 
interest under the control of public authority. 

2. 
Entities referred to in paragraph 1 may 
further  entrust  part  of  the  implementation  to 
financial  intermediaries  provided  that  these 
entities  ensure  under  their  responsibility  that 
the intermediaries satisfy the criteria laid down 

In accordance with the principles set out in 
article 120c of the Financial Regulation, the 
implementation of Financial instruments may 
be entrusted to the EIB-group, international 
financial institutions where Member States 
are stakeholder, and national financial 
institutions with a public service mission. 

Mirroring financial practice, implementation 
shall possible sub-entrusted to a network of 
financial intermediaries. 

EN 

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EN 

 
 
 
 
 
 
 
 
 
 
in  Articles  53b  and 120c (3)  of  the  Financial 
Regulation 

Article 39c 
Rules for implementation and control of 
financial instruments  
(Articles 53 paragraph 1 point 2) and 120c of 
the Financial Regulation) 

Decisions 

1. 
entities  with 
entrusting 
implementing  tasks  shall  include  appropriate 
arrangements  for  ensuring  the  transparency 
and sound financial management of operations 
carried out. 

The obligations of the entrusted entities 
2. 
shall  be  set  out  in  the  decisions  referred  to  in 
paragraph 1,  and 
framework  or 
in 
delegation  agreements  concluded  with  the 
entities.  The 
or  delegation 
framework 
agreements  shall  contain  detailed  rules  for  the 
implementation of the tasks entrusted. 

the 

3. 
Entrusted  entities  shall,  with  respect  to 
the 
financial 
of 
implementation 
the  Commission 
instrument, 
regularly and at least once a year by 31 March. 
Provisional  unaudited 
financial  statements 
shall be provided by 15 February. 

report 

each 

to 

Considering notably its complexity and 
financial implications, the implementation of 
Financial instruments implies: (1) 
transparency and sound financial 
management, (2) the conclusion of a 
delegation agreement with detailed 
provisions, (3) regular reporting, (4) 
fiduciary accounts and (5) non-speculative 
hedging. 

This article covers the possibility for the 
entrusted entities to open fiduciary accounts 
in their name and on behalf of the 
Commission. 

EN 

The possibility for the IFI to open fiduciary 

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EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
accounts for the implementation of their 
tasks shall be covered in the relevant 
agreements between the Commission and the 
IFIs. 

entities 

entrusted 

These  entrusted  entities  may  open 
4. 
fiduciary  accounts  within  the  meaning  of 
Article 61 (4)  of  the  Financial  Regulation,  in 
their  name  and  on  behalf  of  the  Commission. 
send 
These 
corresponding  account  statements 
the 
Commission's responsible service.  
The  assets  held  on  such  fiduciary  accounts 
shall  be  managed  in  accordance  with  the 
principle  of  sound  financial  management, 
follow  appropriate  prudential  rules,  and  have 
appropriate liquidity. 

should 

to 

The  Commission  may  harmonise 
5. 
hedging  operations  in  order  to  reduce  the 
interest  rate,  cash-flow  or  foreign  currency 
risks.  Those  operations 
rely  on 
appropriate  instruments  and  shall  not  seek 
speculative purposes. 

shall 

EN 

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EN 

 
 
the  new 

for 
instruments: 

requirement  on 
Precision 
financial 
implementing 
chain  shall  not  involve  entities  located  in 
non-cooperative  jurisdictions  in  respect  of 
internationally accepted standards. 

their 

Article 39d 
Principles for Financial Instruments 
(Articles 53 and 120c of the Financial 
Regulation) 

Non-cooperative  jurisdictions  referred  to  in 
Article  120c  of  the  Financial  Regulation 
include  notably  jurisdictions  listed  on  relevant 
international registers. 

SUB-SECTION 2F 
MISCELLANEOUS 

Article 40 
Compliance with the procurement rules 
(Article 57 of the Financial Regulation) 

Article 40 
Compliance with the procurement rules 
(Article 57 of the Financial Regulation) 

Where the Commission entrusts tasks to private 
bodies under Article 57(2) of the Financial 
Regulation, it shall conclude a contract in 
accordance with the provisions of Title V of Part 
One of the Financial Regulation. 

Where the Commission entrusts tasks to private 
bodies under Article 57(2) of the Financial 
Regulation, it shall conclude a contract in 
accordance with the provisions of Title V of Part 
One of the Financial Regulation. 

EN 

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EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
Article 41 
Detailed arrangements for indirect centralised 
management 
(Articles 54(2)(b), (c) and (d) of the Financial 
Regulation) 

Article 41 
Detailed arrangements for indirect centralised 
management 
(Articles 54(2)(b), (c) and (d) of the Financial 
Regulation) 

Transferred in Article 34d IR 

the 

Where 

Commission 

entrusts 
1. 
implementing  tasks  to  bodies,  entities  or  persons 
referred  to  in  points  (b),  (c)  and  (d)  of  Article 
54(2)  of 
it  shall 
the  Financial  Regulation, 
conclude an agreement with them laying down the 
detailed  arrangements  for  the  management  and 
control of funds and the protection of the financial 
interests of the Communities. 

the 

Where 

Commission 

entrusts 
1. 
implementing  tasks  to  bodies,  entities  or  persons 
referred  to  in  points  (b),  (c)  and  (d)  of  Article 
54(2)  of 
it  shall 
the  Financial  Regulation, 
conclude an agreement with them laying down the 
detailed  arrangements  for  the  management  and 
control of funds and the protection of the financial 
interests of the Communities. 

The  agreement  referred  to  in  paragraph  1 

2. 
shall include the following provisions: 

The  agreement  referred  to  in  paragraph  1 

2. 
shall include the following provisions: 

(a) 

a definition of the tasks assigned; 

(a) 

a definition of the tasks assigned; 

(b) 
the  conditions  and  detailed  arrangements 
for  performing  the  tasks,  including  appropriate 
provisions  for  demarcating  responsibilities  and 
organising the controls to be carried out; 

(b) 
the  conditions  and  detailed  arrangements 
for  performing  the  tasks,  including  appropriate 
provisions  for  demarcating  responsibilities  and 
organising the controls to be carried out; 

the  rules  on  reporting  to  the  Commission 

(c) 
on how the tasks are performed; 

the  rules  on  reporting  to  the  Commission 

(c) 
on how the tasks are performed; 

the conditions under which performance of 

(d) 
the tasks terminates; 

the conditions under which performance of 

(d) 
the tasks terminates; 

EN 

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EN 

 
 
 
 
 
 
 
the detailed arrangements for Commission 

(e) 
scrutiny; 

the detailed arrangements for Commission 

(e) 
scrutiny; 

the  conditions  governing 

(f) 
the  use  of 
separate  bank  accounts,  the  beneficiary  of  the 
interest yielded and the use made of it; 

the  conditions  governing 

(f) 
the  use  of 
separate  bank  accounts,  the  beneficiary  of  the 
interest yielded and the use made of it; 

the  provisions  guaranteeing  the  visibility 
(g) 
of  Community  action  in  relation  to  the  other 
activities of the body; 

the  provisions  guaranteeing  the  visibility 
(g) 
of  Community  action  in  relation  to  the  other 
activities of the body; 

an  undertaking  to  refrain  from  any  act 
(h) 
which  may  give  rise  to  a  conflict  of  interests 
within  the  meaning  of  Article  52(2)  of  the 
Financial Regulation. 

an  undertaking  to  refrain  from  any  act 
(h) 
which  may  give  rise  to  a  conflict  of  interests 
within  the  meaning  of  Article  52(2)  of  the 
Financial Regulation. 

3. 
The  bodies,  entities  or  persons  referred  to 
in  paragraph  1  shall  not  have  the  status  of 
authorising officers by delegation. 

3. 
The  bodies,  entities  or  persons  referred  to 
in  paragraph  1  shall  not  have  the  status  of 
authorising officers by delegation. 

Transferred in Article 53 FR 

Article 42 
Clearance-of-accounts procedures in 
decentralised or shared management 
(Articles 53b and 53c of the Financial Regulation)

Article 42 
Clearance-of-accounts procedures in 
decentralised or shared management 
(Articles 53b and 53c of the Financial Regulation)

The  purpose  of  the  clearance-of-accounts 
1. 
procedure  referred  to  in  Articles  53b  and  53c  of 
the  Financial  Regulation  shall  be  to  ensure  that 
expenditure  by  the  Member  States  in  the  context 
of shared management or by third countries in the 
context  of  decentralised  management  and  which 

The  purpose  of  the  clearance-of-accounts 
1. 
procedure  referred  to  in  Articles  53b  and  53c  of 
the  Financial  Regulation  shall  be  to  ensure  that 
expenditure  by  the  Member  States  in  the  context 
of shared management or by third countries in the 
context  of  decentralised  management  and  which 

EN 

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EN 

 
 
 
 
 
 
 
may be chargeable to the Community budget is in 
order  and  consistent  with 
the  applicable 
Community rules. 

may be chargeable to the Community budget is in 
order  and  consistent  with 
the  applicable 
Community rules. 

Without  prejudice  to  specific  provisions 
2. 
contained  in  sectoral  rules,  the  clearance-of-
accounts procedure shall consist in: 

Without  prejudice  to  specific  provisions 
2. 
contained  in  sectoral  rules,  the  clearance-of-
accounts procedure shall consist in: 

the  declaration  of  expenditure  by  the 
(a) 
Member  States  or  third  countries  in  the  form  of 
accounts  certified  by  a  technically  competent 
department  or  body  functionally  independent  of 
the spending agency; 

the  declaration  of  expenditure  by  the 
(a) 
Member  States  or  third  countries  in  the  form  of 
accounts  certified  by  a  technically  competent 
department  or  body  functionally  independent  of 
the spending agency; 

(b) 
document  and,  where  appropriate,  on-the-
spot  checks  by  the  Commission,  subject  to  no 
limitations or restrictions, on the content of those 
accounts  and  on  the  underlying  transactions, 
including checks made with beneficiaries; 

(b) 
document  and,  where  appropriate,  on-the-
spot  checks  by  the  Commission,  subject  to  no 
limitations or restrictions, on the content of those 
accounts  and  on  the  underlying  transactions, 
including checks made with beneficiaries; 

(c) 
establishment  by  the  Commission  of  the 
amount  of  expenditure  recognised  as  chargeable 
to the budget,  following an  adversarial procedure 
and  after  the  Member  States  or  third  countries 
have been notified; 

(c) 
establishment  by  the  Commission  of  the 
amount  of  expenditure  recognised  as  chargeable 
to the budget,  following an adversarial procedure 
and  after  the  Member  States  or  third  countries 
have been notified; 

calculation  of 

the  financial  correction 
(d) 
arising  from  the  difference  between  declared 
expenditure  and  expenditure 
recognised  as 
chargeable to the budget; 

calculation  of 

the  financial  correction 
(d) 
arising  from  the  difference  between  declared 
expenditure  and  expenditure 
recognised  as 
chargeable to the budget; 

(e) 

recovery  or  repayment  of  the  balance  (e) 

recovery  or  repayment  of  the  balance 

EN 

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EN 

 
 
 
 
 
 
 
arising  from  the  difference  between  recognised 
expenditure  and  the  sums  already  paid  to  the 
Member  States  or  third  countries.  Recovery  shall 
be by offsetting as specified in Article 83. 

arising  from  the  difference  between  recognised 
expenditure  and  the  sums  already  paid  to  the 
Member  States  or  third  countries.  Recovery  shall 
be by offsetting as specified in Article 83. 

of 

In 

the 

context 

3. 
decentralised 
management, the clearance-of-accounts procedure 
described  in  paragraphs  1  and  2  shall  apply  in 
accordance  with  the  degree  of  decentralisation 
agreed. 

of 

In 

the 

context 

3. 
decentralised 
management, the clearance-of-accounts procedure 
described  in  paragraphs  1  and  2  shall  apply  in 
accordance  with  the  degree  of  decentralisation 
agreed. 

Article 42a  
Summary of audits and declarations 
(Article 53b(3) of the Financial Regulation) 

Article 42a  
Summary of audits and declarations 
(Article 53b(3) of the Financial Regulation) 

1. 
The  summary  shall  be  provided  by  the 
appropriate  authority  or  body  designated  by  the 
Member  State  for 
the  area  of  expenditure 
concerned  in  accordance  with  the  sector-specific 
rules. 

1. 
The  summary  shall  be  provided  by  the 
appropriate  authority  or  body  designated  by  the 
Member  State  for 
the  area  of  expenditure 
concerned  in  accordance  with  the  sector-specific 
rules. 

2. 

The part related to audits shall: 

2. 

The part related to audits shall: 

(a) 
the 
include,  as  concerns  agriculture, 
certificates established by the certification bodies, 
and,  as  concerns  structural  and  other  similar 
measures, the audit opinions provided by the audit 
authorities; 

(a) 
the 
include,  as  concerns  agriculture, 
certificates established by the certification bodies, 
and,  as  concerns  structural  and  other  similar 
measures, the audit opinions provided by the audit 
authorities; 

be  provided  by  15  February  of  the  year 
(b) 
following  the  year  of  the  audit  activity  for 

be  provided  by  15  February  of  the  year 
(b) 
following  the  year  of  the  audit  activity  for 

EN 

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EN 

 
 
 
 
 
 
 
agricultural  expenditure  and  for  structural  and 
other similar measures. 

agricultural  expenditure  and  for  structural  and 
other similar measures. 

3. 

The part related to declarations shall: 

3. 

The part related to declarations shall: 

(a) 
the 
include,  as  concerns  agriculture, 
statements  of  assurance  provided  by  the  paying 
agencies,  and,  as  concerns  structural  and  other 
similar  measures,  certifications  by  the  certifying 
authorities; 

(a) 
the 
include,  as  concerns  agriculture, 
statements  of  assurance  provided  by  the  paying 
agencies,  and,  as  concerns  structural  and  other 
similar  measures,  certifications  by  the  certifying 
authorities; 

be  provided  by  15  February  of 
year 

the 
(b) 
following 
agricultural 
expenditure  and  for  structural  and  other  similar 
measures. 

financial 

for 

be  provided  by  15  February  of 
year 

the 
(b) 
following 
agricultural 
expenditure  and  for  structural  and  other  similar 
measures. 

financial 

for 

Article 43 
Joint management 
(Articles 53d, 108a and 165 of the Financial 
Regulation) 

Article 43 
Joint management 
(Articles 53d, 108a and 165 of the Financial 
Regulation) 

Transferred to Article 38 IR 

1. 
The Commission shall ensure that suitable 
arrangements exist for the control and audit of the 
action in its entirety. 

1. 
The Commission shall ensure that suitable 
arrangements exist for the control and audit of the 
action in its entirety. 

The  international  organisations  referred  to 
2. 
in  Article  53d  of  the  Financial  Regulation  shall 
be: 

The  international  organisations  referred  to 
12. 
in Article 53 a (2) (g)d of the Financial Regulation 
shall be: 

international  public-sector  organisations 
(a) 
set  up  by  intergovernmental  agreements,  and 

international  public-sector  organisations 
(a) 
set  up  by  intergovernmental  agreements,  and 

EN 

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EN 

 
 
 
 
 
 
 
specialised agencies set up by such organisations; 

specialised agencies set up by such organisations; 

the  International  Committee  of  the  Red 

(b) 
Cross (ICRC); 

the  International  Federation  of  National 

(c) 
Red Cross and Red Crescent Societies. 

For  the  purpose  of  Article  53d  of  the  Financial 
Regulation,  the  European  Investment  Bank  and 
the  European 
shall  be 
assimilated to international organisations. 

Investment  Fund 

Where the budget is implemented by joint 
3. 
management  with  international  organisations  in 
accordance  with  Articles  53d  and  165  of  the 
Financial  Regulation,  the  organisations  and  the 
actions  to  be  financed  shall  be  chosen  in  an 
objective and transparent manner. 

(b) 
the  International  Committee  of  the  Red 
Cross  (ICRC);  other  organizations  assimilated  to 
international  organizations  by  a  Commission 
decision. 

the  International  Federation  of  National 

(c) 
Red Cross and Red Crescent Societies. 

For  the  purpose  of  Article  53d  of  the  Financial 
Regulation,  the  European  Investment  Bank  and 
the  European 
shall  be 
assimilated to international organisations. 

Investment  Fund 

indirectly 

23.  Where the budget is implemented by joint 
management  with 
through  either 
international  organisations  or  public  or  private 
sector  bodies  with  a  public  service  mission  in 
accordance  with  Articles  53d  and  165  of  the 
Financial  Regulation,  the  organisations  or  bodies 
and  the  actions  to  be  financed  shall  be  chosen  in 
an objective and transparent manner. 

3. 
The Commission shall ensure that suitable 
arrangements exist for the control and audit of the 
action in its entirety. 

Without  prejudice  to  Article  35  of  this 
4. 
Regulation,  agreements  concluded  with 
the 
international  organisations  referred  to  in  Article 
53d  of  the  Financial  Regulation  shall  contain  in 

4. 
Without  prejudice  to  Article  35  of  this 
Regulation,  agreements  concluded  with 
the 
in 
to 
organisations 
international 
paragraph 1  of  Article 53ed  of  the  Financial 

referred 

EN 

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EN 

 
 
 
particular the following: 

Regulation 
following: 

shall  contain 

in  particular 

the 

a definition of the action, the project or the 
joint 

implemented  under 

to  be 

(a) 
programme 
management; 

a definition of the action, the project or the 
joint 

implemented  under 

to  be 

(a) 
programme 
management; 

the 

conditions 

(b) 
detailed 
arrangements  for  their  implementation,  including 
in  particular  the  principles  for  the  award  of 
procurement contracts and grants; 

and 

the 

the 

conditions 

(b) 
detailed 
arrangements  for  their  implementation,  including 
in  particular  the  principles  for  the  award  of 
procurement contracts and grants; 

and 

the 

the  rules  on  reporting  to  the  Commission 

(c) 
on implementation; 

the  rules  on  reporting  to  the  Commission 

(c) 
on implementation; 

provisions  obliging  the  organisation  to 
(d) 
which  implementation  tasks  are  entrusted  to 
exclude  from  participation  in  a  procurement  or 
grant  award  procedure  candidates  and  applicants 
who  are  in  the  situations  referred  to  in  point  (a), 
(b)  and  (e)  of  Article  93(1)  and  its  points  (a)  (b) 
and (e) of Article 94 of the Financial Regulation; 

provisions  obliging  the  organisation  to 
(d) 
which  implementation  tasks  are  entrusted  to 
exclude  from  participation  in  a  procurement  or 
grant  award  procedure  candidates  and  applicants 
who  are  in  the  situations  referred  to  in  point  (a), 
(b)  and  (e)  of  Article  93(1)  and  its  points  (a)  (b) 
and (e) of Article 94 of the Financial Regulation; 

(e) 
the  conditions 
Community  contribution,  and 
documents required to justify the payments; 

for  payments  of 

the 
the  supporting 

(e) 
the  conditions 
Community  contribution,  and 
documents required to justify the payments; 

for  payments  of 

the 
the  supporting 

the 

(f) 
implementation terminates; 

conditions 

under  which 

this 

the 

(f) 
implementation terminates; 

conditions 

under  which 

this 

the detailed arrangements for Commission 

(g) 
scrutiny; 

the detailed arrangements for Commission 

(g) 
scrutiny; 

EN 

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EN 

 
 
 
 
 
 
 
 
provisions  granting  the  Court  of  Auditors 
(h) 
access  to  the  information  required  to  perform  its 
duties,  if  necessary  on  the  spot,  in  accordance 
with  the  verification  agreements  concluded  with 
the international organisations concerned. 

provisions  granting  the  Court  of  Auditors 
(h) 
access  to  the  information  required  to  perform  its 
duties,  if  necessary  on  the  spot,  in  accordance 
with the verification agreements concluded to that 
effect  with 
international  organisations 
concerned. 

the 

provisions regarding the use of any interest 

(i) 
yielded; 

provisions regarding the use of any interest 

(i) 
yielded; 

(j) 
provisions  guaranteeing  the  visibility  of 
the  Community  action,  project  or  programme  in 
relation to the other activities of the organisation. 

(j) 
provisions  guaranteeing  the  visibility  of 
the  Community  action,  project  or  programme  in 
relation to the other activities of the organisation. 

provisions  on 

the  publication  of 

(k) 
the 
beneficiaries  of  funds  deriving  from  the  budget, 
which  require  the  international  organisations  to 
publish the information in accordance with Article 
169 of this Regulation. 

provisions  on 

the  publication  of 

(k) 
the 
beneficiaries  of  funds  deriving  from  the  budget, 
which  require  the  international  organisations  to 
publish the information in accordance with Article 
169  of  this  Regulation  an  undertaking  to  refrain 
from  any  act  which  may  rise  to  a  conflict  of 
interests. 

A  project  or  programme 

shall  be 
5. 
considered  to  be  jointly  elaborated  when  the 
Commission  and  the  international  public-sector 
body  jointly  assess  the  feasibility  and  define  the 
implementation agreements. 

A  project  or  programme 

shall  be 
5. 
considered  to  be  jointly  elaborated  when  the 
Commission  and  the  international  public-sector 
body  jointly  assess  the  feasibility  and  define  the 
implementation agreements. 

In  the  implementation  of  projects  in  joint 
international  organisations  shall 

6. 
management, 
comply with at least the following requirements: 

In  the  implementation  of  projects  in  joint 
international  organisations  shall 

6. 
management, 
comply with at least the following requirements: 

EN 

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EN 

 
 
 
 
 
 
 
procurement  and  grant  award  procedures 
(a) 
shall  comply  with  the  principles  of  transparency, 
proportionality,  sound 
financial  management, 
equal  treatment  and  non-discrimination,  lack  of 
conflict  of  interests  and  respect  of  international 
standards; 

procurement  and  grant  award  procedures 
(a) 
shall  comply  with  the  principles  of  transparency, 
proportionality,  sound 
financial  management, 
equal  treatment  and  non-discrimination,  lack  of 
conflict  of  interests  and  respect  of  international 
standards; 

grants  may  not  be  cumulative  or  awarded 

(b) 
retrospectively; 

grants  may  not  be  cumulative  or  awarded 

(b) 
retrospectively; 

grants  must  involve  co-financing,  save  as 

(c) 
otherwise provided in Article 253; 

grants  must  involve  co-financing,  save  as 

(c) 
otherwise provided in Article 253; 

grants  may  not  have  the  purpose  or  effect 

(d) 
of producing a profit for the beneficiary. 

grants  may  not  have  the  purpose  or  effect 

(d) 
of producing a profit for the beneficiary. 

These requirements shall be expressly established 
in the agreements concluded with the international 
organisations. 

These requirements shall be expressly established 
in the agreements concluded with the international 
organisations. 

Article 43a 
Information on transfers of personal data for 
audit purposes  
(Article 48 of the Financial Regulation) 

Article 43a 
Information on transfers of personal data for 
audit purposes  
(Article 48 of the Financial Regulation) 

In any call made in the context of grants or 
procurements implemented in direct centralised 
management, potential beneficiaries, candidates 
and tenderers shall, in accordance with Regulation 

In  any  call  made  in  the  context  of  grants  or 
procurements  implemented  in  direct  centralised 
management,  potential  beneficiaries,  candidates 
and tenderers shall, in accordance with Regulation 

Adjustment in line with restructuration of 
management modes 

EN 

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EN 

 
 
 
 
 
 
 
(EC) No 45/2001 of the European Parliament and 
of the Council7 be informed that, for the purposes 
of safeguarding the financial interests of the 
Communities, their personal data may be 
transferred to internal audit services, to the 
European Court of Auditors, to the Financial 
Irregularities Panel or to the European Anti-Fraud 
Office (hereinafter 'OLAF'). 

(EC) No 45/2001 of the European Parliament and 
of the Council8 be informed that, for the purposes 
of  safeguarding  the  financial  interests  of  the 
Communities, 
their  personal  data  may  be 
transferred  to  internal  audit  services,  to  the 
European  Court  of  Auditors,  to  the  Financial 
Irregularities Panel or to the European Anti-Fraud 
Office (hereinafter 'OLAF'). 

CHAPTER 3 
Financial actors 

CHAPTER 3 
Financial actors 

SECTION 1 
RIGHTS AND OBLIGATIONS OF THE 
FINANCIAL ACTORS 

SECTION 1 
RIGHTS AND OBLIGATIONS OF THE 
FINANCIAL ACTORS 

Article 44 
Rights and obligations of the financial actors 
(Article 58 of the Financial Regulation) 

Article 44 
Rights and obligations of the financial actors 
(Article 58 of the Financial Regulation) 

Each institution shall provide each financial actor 
with the resources required to perform his duties 
and a charter describing in detail his tasks, rights 
and obligations. 

Each institution shall provide each financial actor 
with the resources required to perform his duties 
and a charter describing in detail his tasks, rights 
and obligations. 

7  
8  

OJ L 8, 12.1.2001, p. 1. 
OJ L 8, 12.1.2001, p. 1. 

EN 

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EN 

 
 
 
 
 
                                                 
SECTION 2 
AUTHORISING OFFICER 

SECTION 2 
AUTHORISING OFFICER 

Article 45 
Assistance for authorising officers by delegation 
and subdelegation 
(Article 59 of the Financial Regulation) 

Article 45 
Assistance for authorising officers by delegation 
and subdelegation 
(Article 59 of the Financial Regulation) 

1. 
The authorising officer responsible may be 
assisted  in  his  duties  by  persons  covered  by  the 
Staff  Regulation  (hereinafter  «staff»)  entrusted, 
under  his  responsibility,  with  certain  operations 
required for the implementation of the budget and 
production  of  the  financial  and  management 
information.  In  order  to  prevent  any  conflict  of 
interests,  staff  assisting  authorising  officers  by 
delegation or subdelegation shall be subject to the 
obligations  referred  to  in  Article  52  of  the 
Financial Regulation. 

1. 
The authorising officer responsible may be 
assisted  in  his  duties  by  persons  covered  by  the 
Staff  Regulation  (hereinafter  «staff»)  entrusted, 
under  his  responsibility,  with  certain  operations 
required for the implementation of the budget and 
production  of  the  financial  and  management 
information.  In  order  to  prevent  any  conflict  of 
interests,  staff  assisting  authorising  officers  by 
delegation or subdelegation shall be subject to the 
obligations  referred  to  in  Article  52  of  the 
Financial Regulation. 

Each institution shall inform the budgetary 
2. 
authority  whenever  an  authorising  officer  by 
delegation  takes  up  his  duties,  changes  duties  or 
terminates his duties. 

Each institution shall inform the budgetary 
2. 
authority  whenever  an  authorising  officer  by 
delegation  takes  up  his  duties,  changes  duties  or 
terminates his duties. 

EN 

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EN 

 
 
 
 
 
Article 46 
Internal provisions governing delegations 
(Article 59 of the Financial Regulation) 

Article 46 
Internal provisions governing delegations 
(Article 59 of the Financial Regulation) 

In accordance with the Financial Regulation and 
this Regulation, each institution shall lay down in 
its internal rules such measures for the 
management of appropriations as it considers 
necessary for proper implementation of its section 
of the budget. 

In accordance with the Financial Regulation and 
this Regulation, each institution shall lay down in 
its internal rules such measures for the 
management of appropriations as it considers 
necessary for proper implementation of its section 
of the budget. 

Article 47 
Segregation of duties of initiation and verification 
of an operation 
(Article 60(4) of the Financial Regulation) 

Article 47 
Segregation of duties of initiation and verification 
of an operation Ex ante and ex post controls 
(Article 60(4) and (5) of the Financial 
Regulation) 

Initiation  of  an  operation 

shall  be 
1. 
understood  to  mean  all  the  operations  which  are 
normally  carried  out  by  the  staff  referred  to  in 
Article  45  and  which  are  preparatory  to  the 
adoption  of  the  acts  implementing  the  budget  by 
the  competent  authorising  officer,  holder  of  a 
delegation or a subdelegation. 

Initiation  of  an  operation 

shall  be 
1. 
understood  to  mean  all  the  operations  which  are 
normally  carried  out  by  the  staff  referred  to  in 
Article  45  and  which  are  preparatory  to  the 
adoption  of  the  acts  implementing  the  budget  by 
the  competent  authorising  officer,  holder  of  a 
delegation or a subdelegation. 

Ex  ante  verification  of  an  operation  shall 
2. 
be understood to mean all the ex ante checks put 
in  place  by  the  authorising  officer  responsible  in 
order  to  verify  its  operational  and  financial 
aspects. 

Ex  ante  verification  of  an  operation  shall 
2. 
be understood to mean all the ex  ante checks put 
in  place  by  the  authorising  officer  responsible  in 
order  to  verify  its  operational  and  financial 
aspects. 

EN 

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EN 

 
 
 
 
 
 
Each  operation  shall  be  subject  at  least  to 
3. 
an  ex  ante  verification.  The  purpose  of  that 
verification shall be to ascertain that: 

Each  operation  shall  be  subject  at  least  to 

3. 
an ex ante verification.  

Ex  ante  controls  shall  check  the  coherence 
among  supporting  documents  requested  and 
any other information available. 

The  sentence  deleted  is  in  fact  moved  to 
Article  60(4)  FR  (and  clarified)  because  it 
establishes  ex-ante  verification  as  a  general 
complementary 
rule.  Only  details  or 
provisions should be in the IR. 

The extent of ex ante controls shall in each case 
be based on the specific risks identified.  

In  case  of  doubt,  the  authorising  officer 
responsible for validating the relevant payment 
shall  request  complementary  information  or 
perform  an  on-the-spot  control  in  order  to 
obtain  reasonable  assurance  as  part  of  the  ex 
ante control. 

The  purpose  of  the  ex  ante  that  verification 
controls shall be to ascertain that: 

(a) 
the  expenditure  and  revenue  are  in  order 
and  comply  with  the  provisions  applicable,  in 
particular  those  of  the  budget  and  the  relevant 
in 
regulations  and  of  any  acts  adopted 
implementation of the Treaties or regulations and, 
where appropriate, the terms of contracts; 

(a) 
the  expenditure  and  revenue  are  in  order 
and  comply  with  the  provisions  applicable,  in 
particular  those  of  the  budget  and  the  relevant 
in 
regulations  and  of  any  acts  adopted 
implementation of the Treaties or regulations and, 
where appropriate, the terms of contracts; 

the 

principle 

(b) 
financial 
management referred to in Chapter 7 of Title II of 
the Financial Regulation is applied. 

sound 

of 

the 

principle 

(b) 
financial 
management referred to in Chapter 7 of Title II of 
the Financial Regulation is applied. 

sound 

of 

For the purpose of ex ante verification, a series of 
similar  individual  transactions  relating  to  routine 

For the purpose of verificationcontrols, a series of 
similar  individual  transactions  relating  to  routine 

EN 

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EN 

 
 
 
 
 
 
expenditure  on  salaries,  pensions,  reimbursement 
of mission expenses and medical expenses may be 
considered  by  the  authorising  officer  responsible 
to constitute a single operation. 

expenditure  on  salaries,  pensions,  reimbursement 
of mission expenses and medical expenses may be 
considered  by  the  authorising  officer  responsible 
to constitute a single operation. 

authorising 

In the case referred to in the second subparagraph, 
the 
shall, 
officer 
depending  on  his  risk  assessment,  carry  out  an 
appropriate  ex  post  verification,  in  accordance 
with paragraph 4." 

responsible 

The  ex  post  verifications  on  documents 
4. 
and,  where  appropriate,  on  the  spot  shall  check 
that  operations  financed  by 
the  budget  are 
correctly  implemented  and  in  particular  that  the 
criteria  referred  to  in  paragraph  3  are  complied 
with.  These  verifications  may  be  organised  on  a 
sample basis using risk analysis. 

authorising 

In the case referred to in the second subparagraph, 
the 
shall, 
officer 
depending  on  his  risk  assessment,  carry  out  an 
appropriate  ex  post  verification,  in  accordance 
with paragraph 4." 

responsible 

Redundant with Article 47.3 

The ex post verifications controls may be 
4. 
effected  on  the  basis  of  documents  and,  where 
appropriate, on the spot.  

These  changes  provide  for  clarification,  as 
well  as  more  detailed  provisions  on  the 
follow-up of ex-post controls. 

that  operations 
These  controls  shall  check 
financed by the budget are correctly implemented 
and  in  particular  that  the  criteria  referred  to  in 
paragraph 
complied  with.  These 
verifications  may  be  organised  on  a  sample  basis 
using risk analysis. 

are 

3 

The  outcomes  of  ex  post  controls  shall  be 
reviewed  by 
the  authorising  officer  by 
delegation  at  least  annually  to  identify  any 
potential  systemic  issues.  He/she  shall  take 
measures to address those issues. 

The risk analysis referred to in Article 60 (5) of 
the  Financial  regulation  shall  be  reviewed  in 
the  light  of  the  results  of  controls  and  other 
relevant information. 

EN 

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EN 

 
The  members  of  staff  responsible  for  the 
5. 
verifications  referred  to  in  paragraphs  2  and  4 
shall  be  different  from  those  members  of  staff 
performing  the  tasks  of  initiation  referred  to  in 
paragraph  1  and  they  shall  not  be  subordinate  to 
the latter. 

The  members  of  staff  responsible  for  the 
5. 
verifications  referred  to  in  paragraphs  2  and  4 
shall  be  different  from  those  members  of  staff 
performing  the  tasks  of  initiation  referred  to  in 
paragraph  1  and  they  shall  not  be  subordinate  to 
the latter. 

See Article 60(5) FR 

In  case  of  multi-annual  programmes,  the 
authorising officer by delegation shall establish 
a  multi-annual  control  strategy,  specifying  the 
nature  and  extent  of  controls  over  the  period 
and  the  manner  how  the  results  are  to  be 
measured 
annual 
assurance process. 

year-on-year 

the 

for 

A sound multi-annual strategy is important in 
the  context  of  the  Commission's  assurance 
framework,  notably  as  many 
services 
(Research  DGs,  Structural  Funds)  explicitly 
give assurance on this basis. 

Article 48 
Management and internal control procedures 
(Article 60(4) of the Financial Regulation) 

Article 48 
Management and internal control procedures 
(Article 60(4) of the Financial Regulation 

The management and internal control systems and 
procedures shall be designed to: 

The management and internal control systems and 
procedures shall be designed to 

Replacing of  article 48 IR with a reference 
to article 28a in 60.2 

(a) 
achieve  the  objectives  of  the  policies, 
programmes  and  actions  of  the  institution  in 
accordance  with  the  principle  of  sound  financial 
management; 

(a) 
achieve  the  objectives  of  the  policies, 
programmes  and  actions  of  the  institution  in 
accordance  with  the  principle  of  sound  financial 
management; 

Redundant with 28a2a 

(b) 
comply  with  the  rules  of  Community  law 
and minimum control standards established by the 
institution; 

(b) 
comply  with  the  rules  of  Community  law 
and minimum control standards established by the 
institution; 

Minimum  control  standards  mentioned  in 
60.2 

EN 

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EN 

 
 
 
 
 
 
safeguard 

(c) 
information; 

the 

institution's  assets  and 

safeguard 

(c) 
information;; 

the 

institution's  assets  and 

Redundant with 28a 2c 

prevent and detect irregularities, errors and 

(d) 
fraud; 

(d) 
fraud; 

prevent and detect irregularities, errors and 

Redundant with 28a 2c 

identify and prevent management risks and 

(e) 
manage them effectively; 

identify and prevent management risks and 

(e) 
manage them effectively; 

Redundant with 28a 2b 

ensure reliable production of financial and 

(f) 
management information; 

ensure reliable production of financial and 

(f) 
management information;  

Redundant with 28a 2b 

(g) 
keep supporting documents relating to and 
subsequent  to  budget  implementation  and  budget 
implementation measures; 

(g) 
keep supporting documents relating to and 
subsequent  to  budget  implementation  and  budget 
implementation measures; 

Moved/merged into article 49 

keep  documents 

(h) 
to  advance 
guarantees  for  the  institution  and  keep  a  log  to 
to  be  adequately 
enable 
monitored. 

such  guarantees 

relating 

keep  documents 

(h) 
to  advance 
guarantees  for  the  institution  and  keep  a  log  to 
to  be  adequately 
enable 
monitored. 

such  guarantees 

relating 

Moved/merged into article 49 

Article 49 
Keeping of supporting documents by authorising 
officers 
(Article 60(4) of the Financial Regulation) 

Article 49 
Keeping of supporting documents by authorising 
officers 
(Article 60(42) of the Financial Regulation) 

The management systems and procedures 
concerning the keeping of original supporting 
documents shall provide for: 

The  authorising  officer  shall  set  up  The 
management  paper  based  or  electronic  systems 
and  procedures  concerning  for  the  keeping  of 
original  supporting  documents  relating  to  and 
implementation  and 
subsequent  to  budget 

Transferred from article 48(g) (deletion of 
Article 48 because of overlap with Article 
28a and 22a IR) 

EN 

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EN 

 
 
budget  implementation  measures.  The  system 
shall provide for: 

(a) 

such documents to be numbered; 

(a) 

such documents to be numbered; 

(b) 

such documents to be dated; 

(b) 

such documents to be dated; 

(c) 
registers,  which  may  be  computerised,  to 
be  kept  identifying  the  exact  location  of  such 
documents; 

(c) 
registers,  which  may  be  computerised,  to 
be  kept  identifying  the  exact  location  of  such 
documents; 

(d) 
such documents to be kept for at least five 
years  from  the  date  on  which  the  European 
Parliament grants discharge for the budgetary year 
to which the documents relate. 

(d) 
such documents to be kept for at least five 
years  from  the  date  on  which  the  European 
Parliament grants discharge for the budgetary year 
to which the documents relate. 

(e)  keeping  of  documents  relating  to  pre-
financing  guarantees  for  the  institution  and  of 
a 
to  be 
to  enable  such  guarantees 
adequately monitored. 

log 

Transferred  from  article  48(h)  (deletion  of 
Article  48  because  of  overlap  with  Article 
28a and 22a IR 

Documents relating to operations not definitively 
closed shall be kept for longer than provided for in 
point (d) of the first subparagraph, that is to say, 
until the end of the year following that in which 
the operations are closed. 
Personal data contained in supporting documents 
shall be deleted where possible when those data 
are not necessary for budgetary discharge, control 
and audit purposes. In any event, as concerns the 
conservation of traffic data, Article 37(2) of 
Regulation (EC) No 45/2001 shall apply. 

Documents  relating  to  operations  not  definitively 
closed  shall  be  kept  for  longer  than  provided  for 
in  point  (d)  of  the  first  subparagraph,  that  is  to 
say,  until  the  end  of  the  year  following  that  in 
which the operations are closed. 
Personal  data  contained  in  supporting  documents 
shall  be  deleted  where  possible  when  those  data 
are not necessary for budgetary discharge, control 
and audit purposes. In any event, as concerns the 
conservation  of  traffic  data,  Article  37(2)  of 
Regulation (EC) No 45/2001 shall apply. 

EN 

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EN 

 
 
 
 
 
 
 
 
Article 50 
Code of professional standards 
(Article 60(5) of the Financial Regulation) 

Article 50 
Code of professional standards 
(Article 60(56) of the Financial Regulation) 

1. 
The  staff  designated  by  the  authorising 
officer  responsible  to  verify  financial  operations 
their 
shall  be  chosen  on 
knowledge,  skills  and  particular  qualifications  as 
evidenced  by  diplomas  or  by  appropriate 
professional  experience,  or  after  an  appropriate 
training programme. 

the  grounds  of 

1. 
The  staff  designated  by  the  authorising 
officer  responsible  to  verify  financial  operations 
their 
shall  be  chosen  on 
knowledge,  skills  and  particular  qualifications  as 
evidenced  by  diplomas  or  by  appropriate 
professional  experience,  or  after  an  appropriate 
training programme. 

the  grounds  of 

2. 
Each  institution  shall  draw  up  a  code  of 
professional  standards  which  determine,  on 
matters of internal control: 

2. 
Each  institution  shall  draw  up  a  code  of 
professional  standards  which  determine,  on 
matters of internal control: 

the 

level  of 

(a) 
financial 
competence  required  of  the  staff  referred  to  in 
paragraph 1; 

technical  and 

the 

level  of 

(a) 
financial 
competence  required  of  the  staff  referred  to  in 
paragraph 1; 

technical  and 

the  obligation  for  such  staff  to  undergo 

(b) 
continuing training; 

the  obligation  for  such  staff  to  undergo 

(b) 
continuing training; 

the  mission,  role  and  tasks  allocated  to 

(c) 
them; 

the  mission,  role  and  tasks  allocated  to 

(c) 
them; 

(d) 
 the  rules  of  conduct,  in  particular  the 
standards  of  ethics  and  integrity  that  they  must 
comply with and the rights they enjoy. 

(d) 
 the  rules  of  conduct,  in  particular  the 
standards  of  ethics  and  integrity  that  they  must 
comply with and the rights they enjoy. 

EN 

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EN 

 
 
 
 
 
 
 
 
Each  institution  shall  put  in  place  the 
3. 
appropriate  structures  to  distribute  to  authorising 
departments  and  update  periodically  appropriate 
information  concerning  the  control  standards  and 
the  methods  and  techniques  available  for  that 
purpose. 

Each  institution  shall  put  in  place  the 
3. 
appropriate  structures  to  distribute  to  authorising 
departments  and  update  periodically  appropriate 
information  concerning  the  control  standards  and 
the  methods  and  techniques  available  for  that 
purpose. 

Article 51 
Failure of the authorising officer by delegation to 
take action 
(Article 60(6) of the Financial Regulation) 

Article 51 
Failure of the authorising officer by delegation to 
take action 
(Article 60(67) of the Financial Regulation) 

Failure by the authorising officer by delegation to 
take action, as referred to in Article 60(6) of the 
Financial Regulation, shall mean the absence of 
any reply within a reasonable time given the 
circumstances of the case and, at all events, within 
a month at most. 

Failure by the authorising officer by delegation to 
take action, as referred to in Article 60(67) of the 
Financial  Regulation,  shall  mean  the  absence  of 
any  reply  within  a  reasonable  time  given  the 
circumstances of the case and, at all events, within 
a month at most. 

Article 52 
Ex post verification and annual activity report 
(Article 60(7) of the Financial Regulation) 

Article 52 
Ex post verification and annual activity report 
(Article 60(78) of the Financial Regulation) 

The  result  of  the  ex  post  verifications  shall,  with 
other  matters,  be  set  out  in  the  annual  activity 
report  submitted  by  the  authorising  officer  by 
delegation to his institution. 

The  result  of  the  ex  post  verifications  shall,  with 
other  matters,  be  set  out  in  the  annual  activity 
report  submitted  by  the  authorising  officer  by 
delegation to his institution. 

The reporting requirement to report on 
results of controls has been introduced in 
Article 60(9)FR 

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Article 53 
Transmission of financial and management 
information to the accounting officer 
(Article 60 of the Financial Regulation) 

Article 53 
Transmission of financial and management 
information to the accounting officer 
(Article 60 of the Financial Regulation) 

The  authorising  officer  by  delegation  shall  send 
the  accounting  officer,  in  accordance  with  the 
rules  adopted  by  the  latter,  the  financial  and 
management 
the 
performance of the accounting officer's duties. 

information 

required 

for 

for 

required 

information 

The  authorising  officer  by  delegation  shall  send 
the  accounting  officer,  in  accordance  with  the 
rules  adopted  by  the  latter,  the  financial  and 
management 
the 
performance of the accounting officer's duties. 
The  accounting  officer  shall  be  informed, 
regularly  and  at  least  for  the  closure  of  the 
accounts,  by  the  authorising  officer  of  the 
relevant  financial  data  of  the  fiduciary  bank 
accounts  in  order  to  allow  the  use  of  Union 
funds  to  be  reflected  in  the  accounts  of  the 
Union. 

In order to allow the Accounting officer to be 
informed of the relevant financial data of the 
fiduciary bank accounts required for the 
performance of the accounting officer's 
duties. 

Article 54 
Report on negotiated procedures 
(Article 60 of the Financial Regulation) 

Article 54 
Report on negotiated procedures 
(Article 60 of the Financial Regulation) 

Authorising  officers  by  delegation  shall  record, 
for each financial year, contracts concluded by the 
negotiated  procedures  referred  to  in  Articles 
126(1)  (a)  to  (g),  127(1)  (a)  to  (d),  242,  244  and 
246. If the proportion of negotiated procedures in 
relation to the number of contracts awarded by the 
same  authorising  officer  by  delegation  increases 
appreciably  in  relation  to  earlier  years  or  if  that 
proportion  is  distinctly  higher  than  the  average 

Authorising  officers  by  delegation  shall  record, 
for each financial year, contracts concluded by the 
negotiated  procedures  referred  to  in  Articles 
126(1)  (a)  to  (g),  127(1)  (a)  to  (d),  242,  244  and 
246. If the proportion of negotiated procedures in 
relation to the number of contracts awarded by the 
same  authorising  officer  by  delegation  increases 
appreciably  in  relation  to  earlier  years  or  if  that 
proportion  is  distinctly  higher  than  the  average 

EN 

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EN 

 
 
 
 
 
 
 
 
recorded for the institution, the authorising officer 
responsible  shall  report  to  the  institution  setting 
out any measures taken to reverse that trend. Each 
institution  shall  send  a  report  on  negotiated 
procedures to the budgetary authority. In the case 
of the Commission, that report shall be annexed to 
the  summary  of 
the  annual  activity  reports 
referred  to  in  Article  60(7)  of  the  Financial 
Regulation. 

recorded for the institution, the authorising officer 
responsible  shall  report  to  the  institution  setting 
out any measures taken to reverse that trend. Each 
institution  shall  send  a  report  on  negotiated 
procedures to the budgetary authority. In the case 
of the Commission, that report shall be annexed to 
the  summary  of 
the  annual  activity  reports 
referred  to  in  Article  60(78)  of  the  Financial 
Regulation. 

SECTION 3 
ACCOUNTING OFFICER 

SECTION 3 
ACCOUNTING OFFICER 

Article 55 
Appointment of the accounting officer 
(Article 61 of the Financial Regulation) 

Article 55 
Appointment of the accounting officer 
(Article 61 of the Financial Regulation) 

Each institution shall appoint an accounting 
officer from officials subject to the Staff 
Regulations of Officials of the European 
Communities. 
The accounting officer shall, obligatorily, be 
chosen by the institution on the grounds of his 
particular competence as evidenced by diplomas 
or by equivalent professional experience. 

1.  Each  institution  shall  appoint  an  accounting 
to 
officer 
the  Staff 
from  officials  subject 
Regulations  of  Officials  of 
the  European 
Communities. 
The  accounting  officer  shall,  obligatorily,  be 
chosen  by  the  institution  on  the  grounds  of  his 
particular  competence  as  evidenced  by  diplomas 
or by equivalent professional experience. 
2.  Two  or  more  institutions  or  bodies  may 
appoint the same accounting officer.  

In  such  case,  they  shall  make  the  necessary 
arrangements in order to avoid any conflict of 
interest. 

It is necessary to insert the possibility for two 
or more institutions or bodies to appoint the 
same person as accounting officer. 

EN 

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EN 

 
 
 
 
 
 
 
Article 56 
Termination of duties of the accounting officer 
(Article 61 of the Financial Regulation) 

Article 56 
Termination of duties of the accounting officer 
(Article 61 of the Financial Regulation) 

1. 
A  trial  balance  shall  be  drawn  up  without 
delay  in  the  event  of  termination  of  the  duties  of 
the accounting officer. 

1. 
A  trial  balance  shall  be  drawn  up  without 
delay  in  the  event  of  termination  of  the  duties  of 
the accounting officer. 

The 

2. 
trial  balance  accompanied  by  a 
handing  over  report  shall  be  transmitted  by  the 
accounting  officer  who  is  terminating  his  duties 
or,  if  it  is  not  possible,  by  an  official  in  his 
department to the new accounting officer. 

The 

2. 
trial  balance  accompanied  by  a 
handing  over  report  shall  be  transmitted  by  the 
accounting  officer  who  is  terminating  his  duties 
or,  if  it  is  not  possible,  by  an  official  in  his 
department to the new accounting officer. 

The  new  accounting  officer  shall  sign  the  trial 
balance in acceptance within one month from the 
date  of 
transmission  and  he  may  make 
reservations. 

The  new  accounting  officer  shall  sign  the  trial 
balance in acceptance within one month from the 
date  of 
transmission  and  he  may  make 
reservations. 

The  handing  over  report  shall  also  contain  the 
result  of  the  trial  balance  and  any  reservations 
made. 

The  handing  over  report  shall  also  contain  the 
result  of  the  trial  balance  and  any  reservations 
made. 

3. 
Each institution shall inform the budgetary 
authority  of  the  appointment  or  termination  of 
duties of its accounting officer. 

3. 
Each  institution  or  body  referred  to  in 
Article  185  of  the  Financial  Regulation  shall 
authority  and 
inform 
the 
the 
Commission's  Accounting  Officer  of 
appointment  or 
its 
accounting officer. 

termination  of  duties  of 

the  budgetary 

To facilitate the consolidation procedure it 
should be stipulated in the IR that each 
institution/body according to Art. 185 have to 
notify within 2 weeks the Commission's 
Accounting Officer about the appointment/ 
resignation of its Accounting Officer.  

EN 

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EN 

 
 
 
 
 
 
Article 57 
Opinion on accounting and inventory systems 
(Article 61 of the Financial Regulation) 

Article 57 
Opinion on accounting and inventory systems 
(Article 61 of the Financial Regulation) 

Where financial management systems set up by 
the authorising officer provide data for the 
institution's accounts or are used to substantiate 
data in those accounts, the accounting officer must 
give his agreement to the introduction or 
modification of such systems. 

Where  financial  management  systems  set  up  by 
the  authorising  officer  provide  data  for  the 
institution's  accounts  or  are  used  to  substantiate 
data in those accounts, the accounting officer must 
give  his  agreement 
introduction  or 
to 
modification of such systems. 

the 

of 

The  competent  authorising  officer  shall  notify 
the  accounting  officer  of  all  developments  or 
significant  modifications 
financial 
management  system,  an  inventory  system  or  a 
system for the valuation of assets and liabilities, 
if  it  provides  data  for  the  accounts  of  the 
institution  or  is  used  to  substantiate  data 
thereof,  so  that  the  accounting  officer  can 
verify compliance with the validation criteria. 

a 

A  certain  number  of 
issues  have  been 
identified  during  the  course  of  validations. 
Some  require  a  consideration  of  the  policy 
itself, others can be solved with minor textual 
changes.  In  particular,  current  Regulations 
seem  to  be  written  with  the  objective  of  a 
than  a  more 
one-off  verification  rather 
continuous process. 

At policy level, the following question arises: 
the accounting officer is empowered to verify 
the respect of the validation criteria. 
However, there is no provision for any 
particular action if it is found that the criteria 
are not respected. Currently the AO can 
suspend or refuse an agreement, but there are 
no other consequences laid down. In 
addition, there are no provisions to cancel a 
validation that has already been given.  
A solution could be that if the Accounting 
officer refuses the validation, the authorising 
officer must put in place an action plan in 
order to solve the problems raised in 
justifying such a refusal. 

The accounting officer shall also be consulted 
regarding the introduction or modification by the 
authorising officers responsible of inventory 

The  accounting  officer  shall  also  be  consulted 
regarding  the  introduction  or  modification  by  the 
inventory 
authorising  officers  responsible  of 

EN 

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EN 

 
 
 
 
systems and systems for valuing assets and 
liabilities. 

validated.  Where 

systems  and  systems  for  valuing  assets  and 
liabilities. 
At  any  time,  the  accounting  officer  may 
reexamine  a  financial  management  system 
financial 
already 
management  system  set  up  by  the  authorising 
officer  is  not  or  is  no  longer  validated  by  the 
accounting  officer,  the  responsible  authorising 
officer shall establish an action plan in order to 
correct,  in  due  time,  weaknesses  for  which  the 
validation has been rejected. 

a 

This  adds  a  clear  provision  allowing  the 
accounting officer to re-perform a validation.  

This  makes  explicit  that  the  AODs  remain 
responsible 
of 
the 
information  forwarded  to  the  accounting 
officer. 

exhaustivity 

for 

The  responsible  authorising  officer  shall  be 
responsible for the completeness of information 
transmitted to the accounting officer. 

Article 58 
Treasury management 
(Article 61 of the Financial Regulation) 

Article 58 
Treasury management 
(Article 61 of the Financial Regulation) 

1. 
The accounting officer shall ensure that his 
institution  has  at  its  disposal  sufficient  funds  to 
cover 
from 
the  cash 
budgetary implementation. 

requirements  arising 

1. 
The accounting officer shall ensure that his 
institution  has  at  its  disposal  sufficient  funds  to 
cover 
from 
the  cash 
budgetary implementation. 

requirements  arising 

For  the  purposes  of  paragraph  1,  the 
2. 
accounting  officer  shall  set  up  cash  management 
systems  enabling  him  to  draw  up  cash-flow 
forecasts. 

For  the  purposes  of  paragraph  1,  the 
2. 
accounting  officer  shall  set  up  cash  management 
systems  enabling  him  to  draw  up  cash-flow 
forecasts. 

EN 

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EN 

 
 
 
 
 
 
 
 
The Commission's accounting officer shall 
3. 
divide  up  the  funds  available  in  accordance  with 
Regulation (EC, Euratom) No 1150/2000. 

The Commission's accounting officer shall 
3. 
divide  up  the  funds  available  in  accordance  with 
Regulation (EC, Euratom) No 1150/2000. 

Article 59 
Management of bank accounts 
(Article 61 of the Financial Regulation) 

Article 59 
Management of bank accounts 
(Article 61 of the Financial Regulation) 

of 

the 

For 

requirements 

1. 
treasury 
management,  the  accounting  officer  may  open 
accounts  in  the  name  of  the  institution  with 
financial  institutions  or  national  central  banks  or 
cause  such  accounts  to  be  opened.  In  duly 
warranted  circumstances,  he/she  may  open 
accounts in currencies other than the euro. 

of 

the 

For 

requirements 

1. 
treasury 
management,  the  accounting  officer  may  open 
accounts  in  the  name  of  the  institution  with 
financial  institutions  or  national  central  banks  or 
cause  such  accounts  to  be  opened.  In  duly 
warranted  circumstances,  he/she  may  open 
accounts in currencies other than the euro. 

2.  The  accounting  officer  shall  be  responsible 
for  closing  accounts  referred 
the 
paragraph 1 or for ensuring that such accounts 
are closed. 

in 

to 

The  accounting  officer  shall  negotiate  the 
2. 
operating 
terms  for  accounts  with  financial 
institutions,  in  accordance  with  the  principles  of 
sound  financial  management,  efficiency  and 
competitive tendering. 

3. 2.  The  accounting  officer  shall  set  negotiate 
the  operating  terms  for  accounts  referred  to  in 
the  paragraph  1  with  financial  institutions,  in 
accordance  with  the  principles  of  sound  financial 
management, 
competitive 
tendering. 

efficiency 

and 

Clarification:  closing  accounts  is  also  the 
responsibility 
the 
accounting officer 

competence  of 

and 

it  refers 

Clarification: the term 'negotiate' is confusing 
as 
in 
procurement wording. This is not the case as 
confirmed in the paragraph below. 

to  negotiated  procedure 

3. 

At  least  every  five  years  the  accounting  4. 3.  At  least  every  five  years  the  accounting  Clarification:  the  proposed  change  aims  at 

EN 

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EN 

 
 
 
 
 
 
relaunch  competitive 

tendering 
officer  shall 
between financial institutions with which accounts 
have been opened. 

relaunch  competitive 

tendering 
officer  shall 
between financial institutions with which accounts 
have  been  opened  could  be  opened 
in 
accordance with paragraph 1. 

Where  local  banking  conditions  allow  for  it, 
imprest  related  bank  accounts  opened  with 
financial institutions located outside the Union 
shall  be  regularly  subject  to  a  competitive 
survey.  Such  a  survey  shall  be  undertaken,  at 
least  every  five  years,  at  the  initiative  of  the 
imprest account holder, who then shall submit 
to  the  Accounting  Officer  a  substantiated 
proposal  for  the  selection  of  a  bank  for  a 
period not exceeding five years. 

4. 
The  accounting  officer  shall  ensure  strict 
compliance with the operating terms for accounts 
opened with financial institutions. 

5. 4 
The  accounting  officer  shall  ensure  strict 
compliance with the operating terms for accounts 
opened  with  financial  institutions  in  accordance 

any 

ambiguity 

concerning 

the 
lifting 
competitive procedure concerned. Indeed, the 
text  currently  in  force  gives  the  impression 
that  tendering  is  limited  to  institutions  with 
already 
which 
contracted, 
thereby  preventing  an  open 
tender.  The  objective  is  to  allow  open 
financial 
i.e.  also  concerning 
tenders, 
institutions  with  which  the  Commission  has 
not contracted. 

the  Commission 

has 

The selection of banks for imprest accounts 
is usually made as follows: imprest account 
holders in Delegations make a 'Bank Survey' 
with at least three local banks, if the local 
environment allows for it. The imprest 
account holder and the Head of Delegation 
then male a proposal to to the accounting 
officer, who accepts it (most of the time) or 
not. In some delegations, in particular for 
safety reasons, the criteria of proximity of a 
local branch from the Bank, can be 
important. 
 The decision to create the imprest account is 
then adopted with the details of the local 
branch and signed by the accounting officer. 
The proposal aims at taking into account 
these sometimes difficult local conditions. 
The current provision is inapplicable outside 
the Union, given the diversity of local laws 
and rules. It is also disproportionate to 
request that the accounting officer the 'strict' 

EN 

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EN 

 
 
with paragraph 1. 

For imprest related bank accounts opened with 
financial institutions located outside the Union, 
the  imprest  account  holder  shall  assume  this 
responsibility 
the 
applicable  legislation  in  the  country  where 
he/she exercises his mandate. 

account 

taking 

into 

5. 
The Commission's accounting officer shall 
be  responsible,  after  consulting  the  accounting 
officers  of  the  other  institutions,  for  harmonising 
the  operating  terms  for  accounts  opened  by  the 
various institutions. 

5. 
The Commission's accounting officer shall 
be  responsible,  after  consulting  the  accounting 
officers  of  the  other  institutions,  for  harmonising 
the  operating  terms  for  accounts  opened  by  the 
various institutions. 

officer 

inform 

accounting 

the 
of 
The 
6. 
Commission  shall 
the  accounting 
officers  of  the  other  institutions  and  of  the 
bodies  referred  to 
in  Article  185  of  the 
Financial Regulation, on the operating terms of 
accounts  opened  with  financial  institutions. 
The accounting officers of the other institutions 
and  of  the  bodies  referred  to  in  Article  185  of 
the Financial Regulation shall harmonise, with 
these  operating  terms,  the  operating  terms  of 
the accounts they open. 

respect of operating terms for accounts 
opened in more than 130 countries. 
As a consequence, it is proposed that imprest 
account holders are responsible for the 
compliance of operating terms. Rules 
concerning the creation of imprest accounts 
and the Charter of imprest account officers 
should be modified accordingly. 
Experience shows that the provision 
currently in force is not realistic, all the more 
so if it should be applicable to agencies, 
because the procedures for the execution of 
payments (SWIFT – non SWIFT) vary 
between institutions. In this context, an 
exercise led in 2008 to gather information on 
bank accounts managed by other institutions 
and agencies was not satisfactory (absence of 
responses). 

7. Within  the implementation of a programme 
or an action, bank accounts may be opened or 
closed,  in  agreement  with  the  Accounting 
Officer in the name of the Commission and on 
its  behalf  by  a  financial  institution  listed  in 

This  paragraph  is  strictly  related  to  the  new 
article  61  (4)  of  FR  concerning  fiduciary 
accounts  and  aims  clarifying  the  role  of  the 
Accounting Officer. 

EN 

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EN 

 
 
 
 
points 2(c) and (d) of Article 53 paragraph 1 of 
the  Financial  regulation,  in  accordance  the 
terms  set  out  in  the  relevant  framework  or 
delegation agreement. 

Article 60 
Signatures on accounts 
(Article 61 of the Financial Regulation) 

Article 60 
Signatures on accounts 
(Article 61 of the Financial Regulation) 

The terms governing the opening, operation and 
use of accounts shall provide, depending on 
internal control requirements, that cheques, bank 
credit transfer orders or any other banking 
operations must be signed by one or more duly 
authorised members of staff. 
To that end, the accounting officer of each 
institution shall communicate to all financial 
institutions with which the institution concerned 
has opened accounts the names and specimen 
signatures of the authorised members of staff. 

The  terms  governing  the  opening,  operation  and 
use  of  accounts  shall  provide,  depending  on 
internal  control  requirements,  that  cheques,  bank 
credit 
transfer  orders  or  any  other  banking 
operations  must  be  signed  by  one  or  more  duly 
authorised members of staff. 
To  that  end,  the  accounting  officer  of  each 
institution  shall  communicate  to  all  financial 
institutions  with  which  the  institution  concerned 
has  opened  accounts  the  names  and  specimen 
signatures of the authorised members of staff. 

Article 61 
Management of account balances 
(Article 61 of the Financial Regulation) 

Article 61 
Management of account balances 
(Article 61 of the Financial Regulation) 

The  accounting  officer  shall  ensure  that 
1. 
the  balance  on  the  bank  accounts  provided  for  in 
Article 59 does not deviate significantly from the 
cash-flow  forecasts  referred  to  in  Article  58(2) 
and in any event: 

The  accounting  officer  shall  ensure  that 
1. 
the  balance  on  the  bank  accounts  provided  for  in 
Article 59 does not deviate significantly from the 
cash-flow  forecasts  referred  to  in  Article  58(2) 
and in any event: 

EN 

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EN 

 
 
 
 
 
 
(a) 

that none of those accounts is in debit; 

(a) 

that none of those accounts is in debit; 

that  the  balance  of  accounts  held  in  other 

(b) 
currencies is periodically converted into euro. 

that  the  balance  of  accounts  held  in  other 

(b) 
currencies is periodically converted into euro. 

2. 
The  accounting  officer  may  not  maintain 
balances  in  foreign  currency  accounts  which 
might cause excessive losses to the institution as a 
result of exchange rate fluctuations. 

2. 
The  accounting  officer  may  not  maintain 
balances  in  foreign  currency  accounts  which 
might cause excessive losses to the institution as a 
result of exchange rate fluctuations. 

Article 62 
Transfers and conversion operations 
(Article 61 of the Financial Regulation) 

Article 62 
Transfers and conversion operations 
(Article 61 of the Financial Regulation) 

Without prejudice to Article 69, the accounting 
officer shall conduct transfers between accounts 
opened in the name of the institution with 
financial institutions, and conduct currency 
conversion operations. 

Without  prejudice  to  Article  69,  the  accounting 
officer  shall  conduct  transfers  between  accounts 
opened by him/her in the name of the institution 
with  financial  institutions,  and  conduct  currency 
conversion operations. 

Article 63 
Methods of payment 
(Article 61 of the Financial Regulation) 

Article 63 
Methods of payment 
(Article 61 of the Financial Regulation) 

Payments shall be made by bank credit transfer or 
by cheque. 

Payments shall be made by bank credit transfer or 
by cheque. 

In order to exclude the bank accounts 
referred to in Article 61.4 F.R. 

EN 

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EN 

 
 
 
 
 
 
 
Article 64 
Legal Entities Files 
(Article 61 of the Financial Regulation) 

Article 64 
Legal Entities Files 
(Article 61 of the Financial Regulation) 

The 

1. 
accounting  officer  may  make 
payments  by  bank  credit  transfer  only  if  the 
payee’s  bank  account  details  and  information 
confirming 
any 
modification, have first been entered in a common 
file by institution. 

the  payee’s 

identity,  or 

The 

1. 
accounting  officer  may  make 
payments  by  bank  credit  transfer  only  if  the 
payee’s  bank  account  details  and  information 
confirming 
any 
modification, have first been entered in a common 
file by institution. 

the  payee’s 

identity,  or 

Any such entry in the file of the payee's legal and 
bank  account  details  or  modification  of  those 
details  shall  be  based  on  a  supporting  document, 
the  form  of  which  shall  be  defined  by  the 
Commission’s accounting officer. 

Any such entry in the file of the payee's legal and 
bank  account  details  or  modification  of  those 
details  shall  be  based  on  a  supporting  document, 
the  form  of  which  shall  be  defined  by  the 
Commission’s accounting officer. 

2. 
With  a  view  to  payment  by  bank  credit 
transfer,  authorising  officers  may  enter  into  a 
commitment  towards  a  third  party  on  behalf  of 
their  institution  only  if  that  third  party  has 
provided the documentation required for its entry 
in the file. 

2. 
With  a  view  to  payment  by  bank  credit 
transfer,  authorising  officers  may  enter  into  a 
commitment  towards  a  third  party  on  behalf  of 
their  institution  only  if  that  third  party  has 
provided the documentation required for its entry 
in the file. 

Authorising  officers  shall  inform  the  accounting 
officer  of  any  change  in  the  legal  and  bank 

Authorising  officers  shall  inform  the  accounting 
officer  of  any  change  in  the  legal  and  bank 

by 

Revised  provision  to  accommodate  for  the 
needs  of  other  institutions:  indeed,  the  form 
of  the  supporting  document  defined  by  the 
Commission's  Accounting  officer  cannot  be 
used 
institutions  without 
modifications.  The  BIC/SWIFT  code,  for 
example,  is  not  a  field  on  the  Commission's 
form.  The  form  of  the  supporting  document 
should 
the 
Accounting officer. 

therefore  be  defined  by 

other 

EN 

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EN 

 
 
 
 
 
account  details  communicated  to  them  by  the 
payee  and  shall  check  that  these  details  are  valid 
before a payment is made. 

account  details  communicated  to  them  by  the 
payee  and  shall  check  that  these  details  are  valid 
before a payment is made. 

In  connection  with  pre-accession  aid,  individual 
commitments  may  be  concluded  with  the  public 
authorities in the countries applying for accession 
to the European Union without a prior entry in the 
third-party  file.  In  such  cases  the  authorising 
officer shall do his utmost to ensure that the entry 
is  made  as  quickly  as  possible.  The  agreements 
the 
shall  provide 
Commission of the payee's bank account details is 
a condition to be fulfilled before the first payment 
can be made. 

that  communication 

to 

In  connection  with  pre-accession  aid,  individual 
commitments  may  be  concluded  with  the  public 
authorities in the countries applying for accession 
to the European Union without a prior entry in the 
third-party  file.  In  such  cases  the  authorising 
officer shall do his utmost to ensure that the entry 
is  made  as  quickly  as  possible.  The  agreements 
the 
shall  provide 
Commission of the payee's bank account details is 
a condition to be fulfilled before the first payment 
can be made. 

that  communication 

to 

Article 65 
Keeping of supporting documents by the 
accounting officer 
(Article 61 of the Financial Regulation) 

Article 65 
Keeping of supporting documents by the 
accounting officer 
(Article 61 of the Financial Regulation) 

Supporting documents for the accounting system 
and for the preparation of the accounts referred to 
in Article 121 of the Financial Regulation shall be 
kept for at least five years from the date on which 
the European Parliament grants discharge for the 
budgetary year to which the documents relate. 
However, documents relating to operations not 
definitively closed shall be kept for longer, that is 
to say, until the end of the year following that in 
which the operations are closed. 

Supporting  documents  for  the  accounting  system 
and for the preparation of the accounts referred to 
in Article 121 of the Financial Regulation shall be 
kept for at least five years from the date on which 
the  European  Parliament  grants  discharge  for  the 
budgetary year to which the documents relate. 
However,  documents  relating  to  operations  not 
definitively closed shall be kept for longer, that is 
to say, until the end of the year following that in 
which the operations are closed. 

EN 

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EN 

 
 
 
 
 
Each institution shall decide in which department 
the supporting documents are to be kept. 

Each institution shall decide in which department 
the supporting documents are to be kept. 

SECTION 4 
IMPREST ADMINISTRATOR 

SECTION 4 
IMPREST ADMINISTRATOR 

Article 66 
Conditions of use of imprest accounts 
(Article 63 of the Financial Regulation) 

Article 66 
Conditions of use of imprest accounts 
(Article 63 of the Financial Regulation) 

Where,  owing  to  the  limited  amounts 
1. 
involved, it is materially impossible or inefficient 
to  carry  out  payment  operations  by  budgetary 
procedures, imprest accounts may be set up for the 
payment of such expenditure. 

Where,  owing  to  the  limited  amounts 
1. 
involved, it is materially impossible or inefficient 
to  carry  out  payment  operations  by  budgetary 
procedures,  imprest  accounts  may  be  set  up  for 
the payment of such expenditure. 

The 

from 

imprest 

administrator 

2. 
may 
provisionally validate and pay expenditure, on the 
basis  of  a  detailed  framework  set  out  in  the 
instructions 
officer 
the 
responsible.  Those  instructions  shall  specify  the 
rules  and  conditions  under  which  the  provisional 
validation and payments shall be carried out and, 
where  appropriate,  the  terms  for  signing  legal 
commitments  within  the  meaning  of  Article 
94(1)(e). 

authorising 

The 

from 

imprest 

administrator 

2. 
may 
provisionally validate and pay expenditure, on the 
basis  of  a  detailed  framework  set  out  in  the 
instructions 
officer 
the 
responsible.  Those  instructions  shall  specify  the 
rules  and  conditions  under  which  the  provisional 
validation and payments shall be carried out and, 
where  appropriate,  the  terms  for  signing  legal 
commitments  within  the  meaning  of  Article 
94(1)(e). 

authorising 

3. 
The creation of an imprest account and the 
appointment  of  an  imprest  administrator  shall  be 
the subject of a decision by the accounting officer, 

3. 
The creation of an imprest account and the 
appointment  of  an  imprest  administrator  shall  be 
the subject of a decision by the accounting officer, 

EN 

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EN 

 
 
 
 
 
 
 
the 
on  a  duly  substantiated  proposal  from 
authorising officer responsible. That decision shall 
set  out 
responsibilities  and 
obligations  of  the  imprest  administrator  and  the 
authorising officer. 

respective 

the 

the 
on  a  duly  substantiated  proposal  from 
authorising officer responsible. That decision shall 
set  out 
responsibilities  and 
obligations  of  the  imprest  administrator  and  the 
authorising officer. 

respective 

the 

Amendment of the operating terms for an imprest 
account shall also be the subject of a decision by 
the  accounting  officer  on  a  duly  substantiated 
proposal from the authorising officer responsible. 

Amendment of the operating terms for an imprest 
account shall also be the subject of a decision by 
the  accounting  officer  on  a  duly  substantiated 
proposal from the authorising officer responsible. 

Article 67 
Conditions governing creation and payment 
(Article 63 of the Financial Regulation) 

Article 67 
Conditions governing creation and payment 
(Article 63 of the Financial Regulation) 

1. 
The decision setting up an imprest account 
and  appointing  an  imprest  administrator  and  the 
decision  amending  the  operating  terms  for  an 
imprest account shall specify in particular: 

1. 
The decision setting up an imprest account 
and  appointing  an  imprest  administrator  and  the 
decision  amending  the  operating  terms  for  an 
imprest account shall specify in particular: 

the  maximum  amount  which  may  be 

(a) 
initially provided as an imprest, and its purpose; 

the  maximum  amount  which  may  be 

(a) 
initially provided as an imprest, and its purpose; 

(b) 
whether a bank account or post office giro 
account  is  to  be  opened  in  the  name  of  the 
institution; 

(b) 
whether a bank account or post office giro 
account  is  to  be  opened  in  the  name  of  the 
institution; 

(c) 
the  nature  and  maximum  amount  of  each 
item  of  expenditure  which  may  be  paid  by  the 
imprest  administrator  to  third  parties  or  collected 
from them; 

(c) 
the  nature  and  maximum  amount  of  each 
item  of  expenditure  which  may  be  paid  by  the 
imprest  administrator  to  third  parties  or  collected 
from them; 

EN 

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EN 

 
 
 
 
 
 
 
the  frequency  with  which  supporting 
(d) 
documents  must  be  produced,  the  procedure  for 
producing 
for 
transmitting  them  to  the  authorising  officer  for 
settlement; 

the  arrangements 

them  and 

the  frequency  with  which  supporting 
(d) 
documents  must  be  produced,  the  procedure  for 
producing 
for 
transmitting  them  to  the  authorising  officer  for 
settlement; 

the  arrangements 

them  and 

the procedure to be followed if the imprest 

(e) 
has to be replenished; 

the procedure to be followed if the imprest 

(e) 
has to be replenished; 

(f) 
that imprest transactions will be settled by 
the authorising officer by no later than the end of 
the  following  month,  so  that  the  accounting 
balance and the bank balance can be reconciled; 

(f) 
that imprest transactions will be settled by 
the authorising officer by no later than the end of 
the  following  month,  so  that  the  accounting 
balance and the bank balance can be reconciled; 

the  period  of  validity  of  the  authorisation 
(g) 
the 
to 
given 
accounting officer; 

imprest  administrator  by 

the 

the  period  of  validity  of  the  authorisation 
(g) 
the 
to 
given 
accounting officer; 

imprest  administrator  by 

the 

the  identity  of  the  appointed  imprest 

(h) 
administrator. 

the  identity  of  the  appointed  imprest 

(h) 
administrator. 

In  proposals  for  decisions  setting  up 
officer 

2. 
accounts 
imprest 
responsible shall ensure that: 

authorising 

the 

In  proposals  for  decisions  setting  up 
officer 

2. 
accounts 
imprest 
responsible shall ensure that: 

authorising 

the 

(a) 
priority  is  given  to  the  use  of  budgetary 
procedures  where  there  is  access  to  the  central 
computerised accounting system; 

(a) 
priority  is  given  to  the  use  of  budgetary 
procedures  where  there  is  access  to  the  central 
computerised accounting system; 

imprest  accounts  are  used  only 

(b) 
substantiated cases. 

in 

imprest  accounts  are  used  only 

(b) 
substantiated cases. 

in 

EN 

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EN 

 
 
 
 
 
 
 
 
 
The maximum amount which may be paid by the 
imprest  administration  where  it  is  materially 
impossible  or  inefficient  to  carry  out  payment 
operations  by  budgetary  procedures  shall  not 
exceed EUR 60 000 for each item of expenditure. 

The maximum amount which may be paid by the 
imprest  administration  where  it  is  materially 
impossible  or  inefficient  to  carry  out  payment 
operations  by  budgetary  procedures  shall  not 
exceed EUR 60 000 for each item of expenditure. 

The 

3. 
imprest  administrator  may  make 
payments  to  third  parties  on  the  basis  and  within 
the limits of: 

The 

3. 
imprest  administrator  may  make 
payments  to  third  parties  on  the  basis  and  within 
the limits of: 

prior  budget  and 

(a) 
signed by the authorising officer responsible; 

legal  commitments 

prior  budget  and 

(a) 
signed by the authorising officer responsible; 

legal  commitments 

the positive residual balance of the imprest 

(b) 
account, in cash or at the bank. 

the positive residual balance of the imprest 

(b) 
account, in cash or at the bank. 

4. 
Payments  from  imprest  accounts  may  be 
made by bank credit transfer, including the direct 
debit  system  referred  to  in  Article  80  of  the 
Financial  Regulation,  cheque  or  other  means  of 
payment,  in  accordance  with  the  instructions  laid 
down by the accounting officer. 

4. 
Payments  from  imprest  accounts  may  be 
made by bank credit transfer, including the direct 
debit  system  referred  to  in  Article  80  of  the 
Financial  Regulation,  cheque  or  other  means  of 
payment,  including  debit  cards,  in  accordance 
with the instructions laid down by the accounting 
officer. 

payment: 

Modernisation/electronic 
the 
possibility  to  use  debit  cards  linked  to 
imprest  accounts  is  introduced.  This  should 
facilitate payments in particular in the Union 
Delegations  and  Representations,  and  avoid 
the risks associated with handling cash. 

5. 
Payments  made  shall  be  followed  by 
formal  final  validation  decisions  and/or  payment 
authorising  officer 
the 
orders 
responsible. 

signed  by 

5. 
Payments  made  shall  be  followed  by 
formal  final  validation  decisions  and/or  payment 
authorising  officer 
the 
orders 
responsible. 

signed  by 

EN 

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EN 

 
 
 
 
 
 
Article 68 
Choice of imprest administrators 
(Article 63 of the Financial Regulation) 

Article 68 
Choice of imprest administrators 
(Article 63 of the Financial Regulation) 

Imprest administrators shall be chosen from 
officials or, should the need arise and only in duly 
substantiated cases, from other members of staff. 
Imprest administrators shall be chosen on the 
grounds of their knowledge, skills and particular 
qualifications as evidenced by diplomas or by 
appropriate professional experience, or after an 
appropriate training programme. 

Imprest  administrators  shall  be  chosen  from 
officials or, should the need arise and only in duly 
substantiated  cases,  from  other  members  of  staff. 
Imprest  administrators  shall  be  chosen  on  the 
grounds  of  their  knowledge,  skills  and  particular 
qualifications  as  evidenced  by  diplomas  or  by 
appropriate  professional  experience,  or  after  an 
appropriate training programme. 

Article 69 
Endowment of imprest accounts 
(Article 63 of the Financial Regulation) 

Article 69 
Endowment of imprest accounts 
(Article 63 of the Financial Regulation) 

The 

shall  make 
accounting  officer 
1. 
payments  endowing  imprest  accounts  and  shall 
monitor those accounts from the point of view of 
opening  of  bank  accounts  and  delegation  of 
signatures  and  controls  on  the  spot  and  in  the 
centralised accounts. The accounting officer shall 
endow  the  imprest  accounts.  Imprests  shall  be 
paid to the bank account opened for the imprest. 

The 

shall  make 
accounting  officer 
1. 
payments  endowing  imprest  accounts  and  shall 
monitor those accounts from the point of view of 
opening  of  bank  accounts  and  delegation  of 
signatures  and  controls  on  the  spot  and  in  the 
centralised accounts. The accounting officer shall 
endow  the  imprest  accounts.  Imprests  shall  be 
paid to the bank account opened for the imprest. 

Imprest accounts may also be endowed directly by 
miscellaneous  local  revenue  such  as  that  arising 
from: 

Imprest accounts may also be endowed directly by 
miscellaneous  local  revenue  such  as  that  arising 
from: 

EN 

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EN 

 
 
 
 
 
 
(a) 

sales of equipment; 

(a) 

sales of equipment; 

(b) 

publications; 

(b) 

publications; 

(c) 

miscellaneous repayments; 

(c) 

miscellaneous repayments; 

(d) 

interest. 

(d) 

interest. 

in 

imprest  shall  be  settled, 

The 
terms  of 
expenditure or miscellaneous or assigned revenue, 
in  accordance  with  the  decision  setting  up  the 
imprest  account  referred  to  in  Article  67  and  the 
provisions  of 
the  Financial  Regulation.  The 
amounts  in  question  shall  be  deducted  by  the 
authorising  officer  when  he 
subsequently 
replenishes the imprest accounts concerned. 

in 

imprest  shall  be  settled, 

The 
terms  of 
expenditure or miscellaneous or assigned revenue, 
in  accordance  with  the  decision  setting  up  the 
imprest  account  referred  to  in  Article  67  and  the 
provisions  of 
the  Financial  Regulation.  The 
amounts  in  question  shall  be  deducted  by  the 
authorising  officer  when  he 
subsequently 
replenishes the imprest accounts concerned. 

2. 
In  order,  in  particular,  to  avoid  any 
exchange  losses,  the  imprest  administrator  may 
make  transfers  between  different  bank  accounts 
relating to the same imprest. 

2. 
In  order,  in  particular,  to  avoid  any 
exchange  losses,  the  imprest  administrator  may 
make  transfers  between  different  bank  accounts 
relating to the same imprest. 

Article 70 
Checks by authorising officers and accounting 
officers 
(Article 63 of the Financial Regulation) 

Article 70 
Checks by authorising officers and accounting 
officers 
(Article 63 of the Financial Regulation) 

1. 
The  imprest  administrator  shall  keep  an 
account of the funds at his disposal, in cash and at 
the  bank,  and  of  payments  made  and  amounts 
received, in accordance with the rules and on the 

1. 
The  imprest  administrator  shall  keep  an 
account of the funds at his disposal, in cash and at 
the  bank,  and  of  payments  made  and  amounts 
received, in accordance with the rules and on the 

EN 

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EN 

 
 
 
 
 
 
 
 
 
instructions  given  by  the  accounting  officer. 
Statements  of  that  account  shall  be  accessible  at 
all times to the authorising officer responsible and 
a  list  of  transactions  shall  be  established  at  least 
once a month and be sent in the following month 
together  with  supporting  documents  by 
the 
imprest  administrator  to  the  authorising  officer 
imprest 
responsible 
operations. 

settlement  of 

the 

for 

instructions  given  by  the  accounting  officer. 
Statements  of  that  account  shall  be  accessible  at 
all times to the authorising officer responsible and 
a  list  of  transactions  shall  be  established  at  least 
once a month and be sent in the following month 
together  with  supporting  documents  by 
the 
imprest  administrator  to  the  authorising  officer 
imprest 
responsible 
operations. 

settlement  of 

the 

for 

2. 
The  accounting  officer  shall  carry  out,  or 
have  carried  out  by  a  staff  member  in  his  own 
department  or  in  the  authorising  department 
specially  empowered  for  that  purpose,  checks, 
which  must  as  a  general  rule  be  effected  on  the 
spot  and  without  warning,  to  verify  the  existence 
of 
imprest 
allocated 
administrators  and  the  bookkeeping  and  to  check 
that  imprest  transactions  are  settled  within  the 
time-limit  set.  The  accounting  officer  shall 
communicate  the  findings  of  those  checks  to  the 
authorising officer responsible. 

funds 

the 

the 

to 

2. 
The  accounting  officer  shall  carry  out,  or 
have  carried  out  by  a  staff  member  in  his  own 
department  or  in  the  authorising  department 
specially  empowered  for  that  purpose,  checks, 
which  must  as  a  general  rule  be  effected  on  the 
spot  and  without  warning,  to  verify  the  existence 
of 
imprest 
allocated 
administrators  and  the  bookkeeping  and  to  check 
that  imprest  transactions  are  settled  within  the 
time-limit  set.  The  accounting  officer  shall 
communicate  the  findings  of  those  checks  to  the 
authorising officer responsible. 

funds 

the 

the 

to 

Article 71 
Procurement procedure 
(Article 63 of the Financial Regulation) 

Article 71 
Procurement procedure 
(Article 63 of the Financial Regulation) 

Payments made from imprest accounts may, 
within the limits laid down in Article 129(4), 
consist simply in the payment of costs against 
invoices, without prior acceptance of a tender. 

Payments  made  from  imprest  accounts  may, 
within  the  limits  laid  down  in  Article  129(4), 
consist  simply  in  the  payment  of  costs  against 
invoices, without prior acceptance of a tender. 

EN 

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EN 

 
 
 
 
CHAPTER 4 
LIABILITY OF THE FINANCIAL ACTORS 

CHAPTER 4 
LIABILITY OF THE FINANCIAL ACTORS 

SECTION 1 
GENERAL RULES 

SECTION 1 
GENERAL RULES 

Article 72 
Bodies responsible in matters of fraud 
(Articles 60(6) and 65(2) of the Financial 
Regulation) 

Article 72 
Bodies responsible in matters of fraud 
(Articles 60(67) and 65(2) of the Financial 
Regulation) 

The authorities and bodies referred to in Articles 
60(6) and 65(2) of the Financial Regulation shall 
be understood to mean the bodies designated by 
the Staff Regulations and the decisions of the 
Community institutions concerning the terms and 
conditions for internal investigations in relation to 
the prevention of fraud, corruption and any other 
illegal activity detrimental to the Communities' 
interests. 

The  authorities  and  bodies  referred  to  in  Articles 
60(67) and 65(2) of the Financial Regulation shall 
be  understood  to  mean  the  bodies  designated  by 
the  Staff  Regulations  and  the  decisions  of  the 
Community  Union  institutions  concerning  the 
terms and conditions for internal investigations in 
relation to the prevention of fraud, corruption and 
any  other  illegal  activity  detrimental  to  the 
Communities' interests. 

EN 

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EN 

 
 
 
 
 
SECTION 2 
RULES APPLICABLE TO AUTHORISING 
OFFICERS BY DELEGATION AND 
SUBDELEGATION 

SECTION 2 
RULES APPLICABLE TO AUTHORISING 
OFFICERS BY DELEGATION AND 
SUBDELEGATION 

Article 73 
Confirmation of instructions 
(Article 66(2) of the Financial Regulation) 

Article 73 
Confirmation of instructions 
(Article 66(2) of the Financial Regulation) 

the 

1. 
An  authorising  officer  by  delegation  or 
subdelegation  who  receives  a  binding  instruction 
which  he  considers  to  be  irregular  or  contrary  to 
the  principle  of  sound  financial  management,  in 
particular  because 
instruction  cannot  be 
carried  out  with  the  resources  allocated  to  him, 
shall,  in  writing,  so  inform  the  authority  from 
which he received the delegation or subdelegation. 
If the instruction is confirmed in writing and that 
confirmation  is  received  in  good  time  and  is 
sufficiently clear, in that it refers explicitly to the 
points which the authorising officer by delegation 
or  subdelegation  has  challenged,  the  authorising 
officer  may  not  be  held  liable;  he  shall  carry  out 
the  instruction,  unless  it  is  manifestly  illegal  or 
constitutes  a  breach  of 
the  relevant  safety 
standards. 

he 

the 

received 

1. 
An  authorising  officer  by  delegation  or 
subdelegation  who  receives  a  binding  instruction 
which  he  considers  to  be  irregular  or  contrary  to 
the  principle  of  sound  financial  management,  in 
particular  because 
instruction  cannot  be 
carried  out  with  the  resources  allocated  to  him, 
shall,  in  writing,  so  inform  the  authority  from 
or 
which 
subdelegation.  If  the  instruction  is  confirmed  in 
writing  and  that  confirmation  is  received  in  good 
time  and  is  sufficiently  clear,  in  that  it  refers 
explicitly  to  the  points  which  the  authorising 
officer  by  delegation  or  subdelegation  has 
challenged,  the  authorising  officer  may  not  be 
held  liable;  he  shall  carry  out  the  instruction, 
unless  it  is  manifestly  illegal  or  constitutes  a 
breach of the relevant safety standards. 

delegation 

the 

Paragraph  1  shall  also  apply  in  cases 
2. 
where  an  authorising  officer  learns,  in  the  course 

Paragraph  1  shall  also  apply  in  cases 
2. 
where  an  authorising  officer  learns,  in  the  course 

EN 

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EN 

 
 
 
 
 
of  acting  on  a  binding  instruction,  that  the 
circumstances  of  the  case  may  give  rise  to  an 
irregular situation. 

of  acting  on  a  binding  instruction,  that  the 
circumstances  of  the  case  may  give  rise  to  an 
irregular situation. 

Any 

confirmed 

instructions 

the 
3. 
circumstances  described  in  Article  66(2)  of  the 
Financial  Regulation  shall  be  recorded  by  the 
authorising  officer  by  delegation  responsible  and 
mentioned in his annual activity report. 

in 

Any 

confirmed 

instructions 

the 
3. 
circumstances  described  in  Article  66(2)  of  the 
Financial  Regulation  shall  be  recorded  by  the 
authorising  officer  by  delegation  responsible  and 
mentioned in his annual activity report. 

in 

Article 74 
Financial irregularities 
(Articles 60(6) and 66(4) of the Financial 
Regulation) 

Article 74 
Financial irregularities 
(Articles 60(6) and 66(4) of the Financial 
Regulation) 

Without prejudice to the powers of OLAF, the 
Panel referred to in Article 43a (hereinafter “the 
panel”) shall be competent in respect of any 
infringement of a provision of the Financial 
Regulation or of a provision relating to financial 
management or the checking of operations 
resulting from an act or omission of a member of 
staff. 

Without  prejudice  to  the  powers  of  OLAF,  the 
Panel  referred  to  in  Article  43a  (hereinafter  “the 
panel”)  shall  be  competent  in  respect  of  any 
infringement  of  a  provision  of  the  Financial 
Regulation  or  of  a  provision  relating  to  financial 
management  or 
the  checking  of  operations 
resulting from an act or omission of a member of 
staff. 

Article 75 
Financial irregularities panel 
(Articles 60(6) and 66(4) of the Financial 
Regulation) 

Article 75 
Financial irregularities panel 
(Articles 60(67) and 66(4) of the Financial 
Regulation) 

Cases of financial irregularities as referred 
1. 
to in Article 74 of this Regulation shall be referred 

Cases of financial irregularities as referred 
1. 
to in Article 74 of this Regulation shall be referred 

EN 

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EN 

 
 
 
 
 
 
to  the  Panel  by  the  appointing  authority  for  an 
opinion referred to in the second subparagraph of 
Article 66(4) of the Financial Regulation. 

to  the  Panel  by  the  appointing  authority  for  an 
opinion referred to in the second subparagraph of 
Article 66(4) of the Financial Regulation. 

An  authorising  officer  by  delegation  may  refer  a 
matter to the panel if he considers that a financial 
irregularity  has  occurred.  The  Panel  shall  deliver 
an opinion evaluating whether irregularities within 
the  meaning  of  Article  74  have  occurred,  how 
serious  they  are  and  what  their  consequences 
might be. Where the Panel's analysis suggests that 
the  case  referred  to  it  is  a  matter  for  OLAF,  it 
shall  transmit  the  file  to  the  appointing  authority 
without delay and shall inform OLAF at once. 

An  authorising  officer  by  delegation  may  refer  a 
matter to the panel if he considers that a financial 
irregularity  has  occurred.  The  Panel  shall  deliver 
an  opinion  evaluating  whether 
irregularities 
within  the  meaning  of  Article  74  have  occurred, 
how serious they are and what their consequences 
might be. Where the Panel's analysis suggests that 
the  case  referred  to  it  is  a  matter  for  OLAF,  it 
shall  transmit  the  file  to  the  appointing  authority 
without delay and shall inform OLAF at once. 

When the panel is directly informed of a matter by 
a  member  of  staff  in  accordance  with  Article 
60(6) of the Financial Regulation, it shall transmit 
the  file  to  the  appointing  authority  and  shall 
inform  the  member  of  staff  accordingly.  The 
appointing  authority  may  request  the  panel’s 
opinion on the case. 

When the panel is directly informed of a matter by 
a  member  of  staff  in  accordance  with  Article 
60(67)  of  the  Financial  Regulation,  it  shall 
transmit  the  file  to  the  appointing  authority  and 
shall inform the member of staff accordingly. The 
appointing  authority  may  request  the  panel’s 
opinion on the case. 

the 

institutions 

participating 
its  or 

The  institution  or,  in  the  case  of  a  joint 
2. 
shall, 
panel, 
depending  on 
internal 
organisation,  specify  the  operating  arrangements 
of  the  panel  and  its  composition,    which  shall 
include  an  external  participant  with  the  required 
qualifications and expertise. 

their  own 

the 

institutions 

participating 
its  or 

The  institution  or,  in  the  case  of  a  joint 
2. 
shall, 
panel, 
depending  on 
internal 
organisation,  specify  the  operating  arrangements 
of  the  panel  and  its  composition,    which  shall 
include  an  external  participant  with  the  required 
qualifications and expertise. 

their  own 

EN 

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CHAPTER 5 
REVENUE OPERATIONS 

CHAPTER 5 
REVENUE OPERATIONS 

SECTION 1 
OWN RESOURCES 

SECTION 1 
OWN RESOURCES 

Article 76 
Rules applying to own resources 
(Article 69 of the Financial Regulation) 

Article 76 
Rules applying to own resources 
(Article 69 of the Financial Regulation) 

The authorising officer shall draw up a schedule 
indicating when the own resources defined in the 
Decision on the system of the European 
Communities' own resources will be made 
available to the Commission. 
Own resources shall be established and recovered 
in accordance with the rules adopted pursuant to 
the Decision referred to in the first paragraph. 

The  authorising  officer  shall  draw  up  a  schedule 
indicating when the own resources defined in the 
the  European 
the  system  of 
Decision  on 
Communities'  own  resources  will  be  made 
available to the Commission. 
Own resources shall be established and recovered 
in  accordance  with  the  rules  adopted  pursuant  to 
the Decision referred to in the first paragraph. 

SECTION 2 
ESTIMATE OF AMOUNTS RECEIVABLE 

SECTION 2 
ESTIMATE OF AMOUNTS RECEIVABLE 

Article 77 
Estimate of amounts receivable 
Article 70 of the Financial Regulation) 

Article 77 
Estimate of amounts receivable 
Article 70 of the Financial Regulation) 

1. 

Estimates  of  amounts  receivable  shall  1. 

Estimates  of  amounts  receivable  shall 

EN 

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EN 

 
 
 
 
 
 
 
 
 
specify the type of revenue and the budget item to 
which  they  are  to  be  booked  and,  as  far  as 
possible,  the  particulars  of  the  debtor  and  the 
estimated amount. 

specify the type of revenue and the budget item to 
which  they  are  to  be  booked  and,  as  far  as 
possible,  the  particulars  of  the  debtor  and  the 
estimated amount. 

When  drawing  up  an  estimate  of  amounts 
receivable,  the  authorising  officer  responsible 
shall check in particular that: 

When  drawing  up  an  estimate  of  amounts 
receivable,  the  authorising  officer  responsible 
shall check in particular that: 

(a) 
item; 

the revenue is booked to the correct budget 

(a) 
item; 

the revenue is booked to the correct budget 

(b) 
the estimate is in order and complies with 
the  provisions  applicable  and  the  principle  of 
sound financial management. 

(b) 
the estimate is in order and complies with 
the  provisions  applicable  and  the  principle  of 
sound financial management. 

2. 
Subject  to  Articles  160(1a)  and  161(2)  of 
the  Financial  Regulation,  an  estimate  of  amounts 
receivable  shall  not  have  the  effect  of  making 
commitment appropriations available. In the cases 
referred 
the  Financial 
in  Article  18  of 
Regulation, appropriations may be made available 
only  after  the  sums  due  have  actually  been 
recovered by the Communities. 

to 

2. 
Subject  to  Articles  160(1a)  and  161(2)  of 
the Financial Regulation and Article 10(2) of the 
present  Regulation,  an  estimate  of  amounts 
receivable  shall  not  have  the  effect  of  making 
commitment appropriations available. In the cases 
referred 
the  Financial 
Regulation, appropriations may be made available 
only  after  the  sums  due  have  actually  been 
recovered by the Communities. 

in  Article  18  of 

to 

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EN 

 
 
 
 
 
SECTION 3 
ESTABLISHMENT OF AMOUNTS 
RECEIVABLE 

SECTION 3 
ESTABLISHMENT OF AMOUNTS 
RECEIVABLE 

Article 78 
Procedure 
(Article 71 of the Financial Regulation) 

Article 78 
Procedure 
(Article 71 of the Financial Regulation) 

The  establishment  by 

1. 
the  authorising 
officer  responsible  of  an  amount  receivable  shall 
constitute 
the 
Communities 
respect  of  a  debtor  and 
establishment  of  entitlement  to  demand  that  the 
debtor pay the debt. 

recognition  of 

right  of 

the 

in 

The  establishment  by 

1. 
the  authorising 
officer  responsible  of  an  amount  receivable  shall 
constitute 
the 
Communities 
respect  of  a  debtor  and 
establishment  of  entitlement  to  demand  that  the 
debtor pay the debt. 

recognition  of 

right  of 

the 

in 

2. 
The  recovery  order  shall  be  the  operation 
by  which  the  authorising  officer  responsible 
instructs  the  accounting  officer  to  recover  the 
amount established. 

2. 
The  recovery  order  shall  be  the  operation 
by  which  the  authorising  officer  responsible 
instructs  the  accounting  officer  to  recover  the 
amount established. 

The  debit  note  shall  be  to  inform  the 

3. 
debtor that: 

The  debit  note  shall  be  to  inform  the 

3. 
debtor that: 

the  Communities  have  established  the 

(a) 
amount receivable; 

the  Communities  have  established  the 

(a) 
amount receivable; 

if  payment  of  the  debt  is  made  before  the 

(b) 
deadline, no default interest will be due; 

if  payment  of  the  debt  is  made  before  the 

(b) 
deadline, no default interest will be due; 

(c) 

failing payment by the deadline referred to  (c) 

failing  reimbursement  payment  by  the  Update:  the  word  reimbursement  is  more 

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in point (b) the debt shall bear interest at the rate 
referred to in Article 86, without any prejudice to 
any specific regulations applicable; 

deadline referred to in point (b) the debt shall bear 
interest  at  the  rate  referred  to  in  Article  86, 
without  any  prejudice  to  any  specific  regulations 
applicable; 

accurate in this context. 

(d) 
failing payment by the deadline referred to 
in point (b) the institution shall effect recovery by 
either  by  offsetting  or  by  enforcement  of  any 
guarantee lodged in advance; 

(d) 
failing  reimbursement  payment  by  the 
deadline  referred  to  in  point  (b)  the  institution 
shall effect recovery by either by offsetting or by 
enforcement of any guarantee lodged in advance; 

Update:  the  word  reimbursement  is  more 
accurate in this context. 

(e) 
the accounting officer may effect recovery 
by  offsetting  before  the  deadline  referred  to  in 
point  b),  where  it  is  necessary  to  protect  the 
Communities’  financial  interests  when  he  has 
justified grounds to believe that the amount due to 
the  Commission  would  be  lost,  after  the  debtor 
has  been  informed  of  the  reasons  and  date  of  the 
recovery by offsetting; 

(e) 
the accounting officer may effect recovery 
by  offsetting  before  the  deadline  referred  to  in 
point  b),  where  it  is  necessary  to  protect  the 
Communities’  financial  interests  when  he  has 
justified grounds to believe that the amount due to 
the  Commission  would  be  lost,  after  the  debtor 
has  been  informed  of  the  reasons  and  date  of  the 
recovery by offsetting; 

if, after all those steps have been taken, the 
(f) 
amount  has  not  been  recovered  in  full,  the 
institution shall effect recovery by enforcement of 
a  decision  secured  either  in  accordance  with 
Article  72(2)  of  the  Financial  Regulation  or  by 
legal action. 

if, after all those steps have been taken, the 
(f) 
amount  has  not  been  recovered  in  full,  the 
institution shall effect recovery by enforcement of 
a  decision  secured  either  in  accordance  with 
Article  72(2)  of  the  Financial  Regulation  or  by 
legal action. 

The authorising officer shall send the debit note to 
the debtor with a copy to the accounting officer. 

The authorising officer shall send the debit note to 
the debtor with a copy to the accounting officer. 

The debit note shall be printed out and sent to 
the  debtor  by  the  Authorising  officer.  The 
Accounting  Officer  shall  be  informed  of  that 

Update of the provision: the debit note 
should naturally still be sent to the debtor but 
no longer to the Accounting officer, who can 
obtain a copy directly from the central 
accounting system (ABAC). This 
modification was recommended by the 

EN 

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EN 

 
 
 
dispatch 
Information System. 

through 

the  Central  Financial 

Internal Audit Service of the Commission in 
its October 2008 report on recovery under 
direct management, and endorsed in the 
Commission’s internal provisions on 
recovery  with the adoption of the Internal 
Rules for 2009. 

Article 79 
Establishment of amounts receivable 
(Article 71 of the Financial Regulation) 

Article 79 
Establishment of amounts receivable 
(Article 71 of the Financial Regulation) 

To establish an amount receivable the authorising 
officer responsible shall ensure that: 

To establish an amount receivable the authorising 
officer responsible shall ensure that: 

the receivable is certain and not subject to 

(a) 
any condition; 

the  receivable  is  certain  and,  meaning 

(a) 
that it is not subject to any condition; 

that 

suggests 

provision 

to  establish 

This modification aims at ensuring coherence 
with  the  French  version  ("du  caractère 
certaine  de  la  créance,  qui  ne  doit  pas  être 
affectée d'une condition"). Indeed, the current 
English 
two 
conditions  should  be  fulfilled,  i.e.  that  the 
debt  is  not  challenged  and  that  no  condition 
exist 
the  receivable.  As  a 
consequence, any challenge by the debtor can 
in 
prevent  offsetting.  On 
accordance  with  the  French  version,  the 
Accounting  officer  can  recover  by  offsetting 
as  soon  as  the  debt  is  not  subject  to  any 
condition, whether it is challenged or not (CJ 
Decision  of  6.11.2008  in  the  case  C-203/07 
P). 

the  contrary, 

(b) 

the 

receivable 

is  of 

fixed  amount,  (b) 

the 

receivable 

is  of 

fixed  amount, 

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EN 

 
 
 
 
expressed precisely in cash terms; 

expressed precisely in cash terms; 

the  receivable  is  due  and  is  not  subject  to 

(c) 
any payment time; 

the  receivable  is  due  and  is  not  subject  to 

(c) 
any payment time; 

(d) 

the particulars of the debtor are correct; 

(d) 

the particulars of the debtor are correct; 

the  amount  to  be  recovered  is  booked  to 

(e) 
the correct budget item; 

the  amount  to  be  recovered  is  booked  to 

(e) 
the correct budget item; 

(f) 

the supporting documents are in order; and 

(f) 

the supporting documents are in order; and 

the 

principle 

financial 
(g) 
management  is  complied  with,  in  particular  with 
regard  to  the  criteria  referred  to  in  point  (a)  of 
Article 87(1). 

sound 

of 

the 

principle 

financial 
(g) 
management  is  complied  with,  in  particular  with 
regard  to  the  criteria  referred  to  in  point  (a)  of 
Article 87(1). 

sound 

of 

Article 80 
Supporting documents for the establishment of 
amounts receivable 
(Article 71 of the Financial Regulation) 

Article 80 
Supporting documents for the establishment of 
amounts receivable 
(Article 71 of the Financial Regulation) 

The establishment of an amount receivable 
1. 
shall be based on supporting documents certifying 
the Communities' entitlement. 

The establishment of an amount receivable 
1. 
shall be based on supporting documents certifying 
the Communities' entitlement. 

2. 
Before  establishing  an  amount  receivable 
the authorising officer responsible shall personally 
check  the  supporting  documents  or,  on  his  own 
responsibility,  shall  ascertain  that  this  has  been 
done. 

2. 
Before  establishing  an  amount  receivable 
the authorising officer responsible shall personally 
check  the  supporting  documents  or,  on  his  own 
responsibility,  shall  ascertain  that  this  has  been 
done. 

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EN 

 
 
 
 
 
 
 
 
 
The supporting documents shall be kept by 
3. 
the authorising officer in accordance with Articles 
48 and 49. 

The supporting documents shall be kept by 
3. 
the authorising officer in accordance with Articles 
48 and 49. 

SECTION 4 
AUTHORISATION OF RECOVERY 

SECTION 4 
AUTHORISATION OF RECOVERY 

Article 81 
Establishment of the recovery order 
(Article 72 of the Financial Regulation) 

Article 81 
Establishment of the recovery order 
(Article 72 of the Financial Regulation) 

1. 

The recovery order shall specify: 

1. 

The recovery order shall specify: 

the  financial  year  to  which  the  revenue  is 

(a) 
to be booked; 

the  financial  year  to  which  the  revenue  is 

(a) 
to be booked; 

the 

references  of 

legal 
(b) 
commitment  which  is  the  source  of  the  debt  and 
gives rise to the entitlement to recovery; 

the  act  or 

the 

references  of 

legal 
(b) 
commitment  which  is  the  source  of  the  debt  and 
gives rise to the entitlement to recovery; 

the  act  or 

the  budget 

any  other 
article 
(c) 
subdivision  that  may  apply,  including,  where 
appropriate,  the  references  of  the  corresponding 
budget commitment; 

and 

the  budget 

any  other 
article 
(c) 
subdivision  that  may  apply,  including,  where 
appropriate,  the  references  of  the  corresponding 
budget commitment; 

and 

d) 
euro; 

the  amount  to  be  recovered,  expressed  in 

d) 
euro; 

the  amount  to  be  recovered,  expressed  in 

(e) 

the name and address of the debtor; 

(e) 

the name and address of the debtor; 

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EN 

 
 
 
 
 
 
 
 
 
 
(f) 

the deadline referred to in Article 78(3)(b); 

(f) 

the deadline referred to in Article 78(3)(b); 

(g) 
the possible method of recovery, including 
in particular recovery by offsetting or enforcement 
of any guarantee lodged. 

(g) 
the possible method of recovery, including 
in particular recovery by offsetting or enforcement 
of any guarantee lodged. 

2. 
The  recovery  order  shall  be  dated  and 
signed by the authorising officer responsible, then 
sent to the accounting officer. 

2. 
The  recovery  order  shall  be  dated  and 
signed by the authorising officer responsible, then 
sent to the accounting officer. 

3. 
The  accounting  officer  of  each  institution 
shall  keep  a  list  of  amounts  due  to  be  recovered. 
Community  entitlements  shall  be  grouped  in  the 
list according to the date of issue of the recovery 
order. He shall transfer this list to the accounting 
officer of the Commission. 

3. 
The  accounting  officer  of  each  institution 
shall  keep  a  list  of  amounts  due  to  be  recovered. 
Community  Union  entitlements  shall  be  grouped 
in  the  list  according  to  the  date  of  issue  of  the 
recovery  order.  He  shall  transfer  this  list  to  the 
accounting officer of the Commission. 

The  accounting  officer  of  the  Commission  shall 
prepare  a  consolidated  list  showing  the  amount 
due  per  institution  and  per  date  of  issue  of  the 
recovery  order.  The  list  shall  be  added  to  the 
Commission's  Report  on  budgetary  and  financial 
management. 

The  accounting  officer  of  the  Commission  shall 
prepare  a  consolidated  list  showing  the  amount 
due  per  institution  and  per  date  of  issue  of  the 
recovery  order.  The  list  shall  be  added  to  the 
Commission's  Report  on  budgetary  and  financial 
management. 

4. 
The  Commission  shall  establish  a  list  of 
Community  entitlements  stating  the  names  of  the 
debtors  and  the  amount  of  the  debt,  where  the 
debtor  has  been  ordered  to  pay  by  a  Court 
decision  that  has  the  force  of  res  judicata  and 
where  no  or  no  significant  payment  has  been 
made  for  one  year  following  its  pronouncement. 
The  list  shall  be  published,  taking  account  of  the 

4. 
The  Commission  shall  establish  a  list  of 
Community Union entitlements stating the names 
of the debtors and the  amount  of  the debt, where 
the debtor has been ordered to reimburse pay by 
a Court decision that has the force of res judicata 
and  where  no  or  no  significant  reimbursement 
payment has been made for one year following its 
pronouncement. The list shall be published, taking 

Update:  the  word  reimbursement  is  more 
accurate in this context. 

EN 

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EN 

 
 
 
 
 
 
relevant legislation on data protection. 

account  of 
protection. 

the  relevant 

legislation  on  data 

SECTION 5 
RECOVERY 

SECTION 5 
RECOVERY 

Article 82 
Collection formalities 
(Article 73 of the Financial Regulation) 

Article 82 
Collection formalities 
(Article 73 of the Financial Regulation) 

the 

Upon 

1. 
recovery  of  an  amount 
receivable,  the  accounting  officer  shall  make  an 
entry  in  the  accounts  and  shall  inform  the 
authorising officer responsible. 

the 

Upon 

1. 
recovery  of  an  amount 
receivable,  the  accounting  officer  shall  make  an 
entry  in  the  accounts  and  shall  inform  the 
authorising officer responsible. 

2. 
A receipt shall be issued in respect of any 
cash  payments  made  to  the  accounting  officer  or 
imprest administrator. 

2. 
A receipt shall be issued in respect of any 
cash  payments  made  to  the  accounting  officer  or 
imprest administrator. 

3. Partial reimbursement by a debtor subject to 
several recovery orders shall first be posted on 
the  oldest 
entitlement  unless  otherwise 
specified by the debtor. 

Any  partial  payments  shall  first  cover  the 
interest. 

les 

faut 

encadrer 

situations 

Il 
de 
remboursement  partiel  en  y  déplaçant 
l'article 86  §4  et  en  envisageant  le  cas  d’un 
débiteur qui fait l'objet de plusieurs ordres de 
recouvrement  émis  à  sa  charge  (imputation 
sur la créance la plus ancienne d'abord). 

EN 

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EN 

Cette disposition est conforme aux principes 
du  droit  généralement  reconnus  et  contenus 
dans les codes civils des Pays européens. 

 
 
 
 
 
 
 
 
Article 83 
Recovery by offsetting 
(Article 73 of the Financial Regulation) 

Article 83 
Recovery by offsetting 
(Article 73 of the Financial Regulation) 

Where  the  debtor  has  a  claim  on  the 
1. 
Communities  that  is  certain,  of  a  fixed  amount 
and  due,  relating  to  a  sum  established  by  a 
payment  order, 
the  accounting  officer  shall, 
following  the  deadline  referred  to  in  Article 
78(3)(b)  recover  established  amounts  receivable 
by offsetting. 

Where  the  debtor  has  a  claim  on  the 
1. 
Communities  that  is  certain  as  defined  in  point 
(a)  of  Article  79,  of  a  fixed  amount  and  due, 
relating to a sum established by a payment order, 
the 
the  accounting  officer  shall, 
deadline  referred  to  in  Article  78(3)(b)  recover 
established amounts receivable by offsetting. 

following 

it 

is 
In  exceptional  circumstances,  where 
necessary  to  safeguard  the  financial  interests  of 
the Communities, when the accounting officer has 
justified grounds to believe that the amount due to 
the  Communities  would  be  lost,  the  accounting 
officer  shall  recover  by  offsetting  before  the 
deadline referred to in Article 78(3) (b). 

it 

is 
In  exceptional  circumstances,  where 
necessary  to  safeguard  the  financial  interests  of 
the Communities, when the accounting officer has 
justified grounds to believe that the amount due to 
the  Communities  would  be  lost,  the  accounting 
officer  shall  recover  by  offsetting  before  the 
deadline referred to in Article 78(3) (b). 

The  Accounting  officer  shall  recover  by 
offsetting  before  the  deadline  referred  to  in 
Article 78(3) (b) when the debtor agrees. 

The Accounting officer should be able to 
recover by offsetting before the deadline 
when the debtor agrees. 

2. 
Before  proceeding  with  any  recovery  in 
accordance  with  paragraph  1,  the  accounting 
the  authorising  officer 
officer  shall  consult 

2. 
Before  proceeding  with  any  recovery  in 
accordance  with  paragraph  1,  the  accounting 
the  authorising  officer 
officer  shall  consult 

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EN 

 
  
 
 
 
 
 
 
 
responsible and inform the debtors concerned. 

responsible and inform the debtors concerned. 

Where the debtor is a national authority or one of 
its  administrative  entities,  the  accounting  officer 
shall  also  inform  the  Member  State  concerned  at 
least 10 working days in advance of his intention 
to  resort  to  recovery  by  offsetting.  However,  in 
agreement  with 
or 
administrative  entity  concerned,  the  accounting 
officer  may  proceed  with 
the  recovery  by 
offsetting before the deadline has passed.  

the  Member 

State 

Where the debtor is a national authority or one of 
its  administrative  entities,  the  accounting  officer 
shall  also  inform  the  Member  State  concerned  at 
least 10 working days in advance of his intention 
to  resort  to  recovery  by  offsetting.  However,  in 
agreement  with 
or 
administrative  entity  concerned,  the  accounting 
officer  may  proceed  with 
the  recovery  by 
offsetting before the deadline has passed.  

the  Member 

State 

3. 
The  offsetting  referred  to  in  paragraph  1 
shall  have  the  same  effect  as  a  payment  and 
discharge the Communities for the amount of the 
debt and, where appropriate of the interest due. 

3. 
The  offsetting  referred  to  in  paragraph  1 
shall  have  the  same  effect  as  a  payment  and 
discharge the Communities for the amount of the 
debt and, where appropriate of the interest due. 

Article 84 
Recovery procedure failing voluntary payment 
(Articles 72 and 73 of the Financial Regulation) 

Article 84 
Recovery procedure failing voluntary payment 
(Articles 72 and 73 of the Financial Regulation) 

1. 
Without prejudice to Article 83, if the full 
amount  has  not  been  recovered  by  the  deadline 
referred to in Article 78(3)(b) and specified in the 
debit note, the accounting officer shall inform the 
authorising  officer  responsible  and  shall  without 
delay launch the procedure for effecting recovery 
by any means offered by the law, including, where 
appropriate,  by  enforcement  of  any  guarantee 

1. 
Without prejudice to Article 83, if the full 
amount  has  not  been  recovered  by  the  deadline 
referred to in Article 78(3)(b) and specified in the 
debit note, the accounting officer shall inform the 
authorising  officer  responsible  and  shall  without 
delay launch the procedure for effecting recovery 
by any means offered by the law, including, where 
appropriate,  by  enforcement  of  any  guarantee 

EN 

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EN 

 
 
 
 
 
 
lodged in advance. 

lodged in advance. 

2. 
Without prejudice to Article 83, where the 
recovery method referred to in paragraph 1 cannot 
be  used  and  the  debtor  has  failed  to  pay  in 
response to the letter of formal notice sent by the 
accounting  officer,  the  accounting  officer  shall 
enforce  a  recovery  decision  secured  either  in 
accordance  with  Article  72(2)  of  the  Financial 
Regulation or by legal action. 

2. 
Without prejudice to Article 83, where the 
recovery method referred to in paragraph 1 cannot 
be  used  and  the  debtor  has  failed  to  pay  in 
response to the letter of formal notice sent by the 
accounting  officer,  the  accounting  officer  shall 
enforce  a  recovery  decision  secured  either  in 
accordance  with  Article  72(2)  of  the  Financial 
Regulation or by legal action. 

Article 85 
Additional time for payment 
(Article 73 of the Financial Regulation) 

Article 85 
Additional time for payment 
(Article 73 of the Financial Regulation) 

The accounting officer, in collaboration with the 
authorising officer responsible, may allow 
additional time for payment only at the written 
request of the debtor, with due indication of the 
reasons, and provided that the following two 
conditions are fulfilled: 

The  accounting  officer,  in  collaboration  with  the 
authorising  officer 
responsible,  may  allow 
additional  time  for  payment  only  at  the  written 
request  of  the  debtor,  with  due  indication  of  the 
reasons,  and  provided  that  the  following  two 
conditions are fulfilled: 

the debtor undertakes to pay interest at the 
the  entire 
the 

(a) 
rate  specified 
additional  period  allowed,  starting  from 
deadline referred to in Article 78(3)(b); 

in  Article  86  for 

the debtor undertakes to pay interest at the 
the  entire 
the 

(a) 
rate  specified 
additional  period  allowed,  starting  from 
deadline referred to in Article 78(3)(b); 

in  Article  86  for 

b) 
in  order  to  safeguard  the  Community's 
rights,  the  debtor  lodges  a  financial  guarantee 
covering the debt outstanding in both the principal 
sum  and  the  interest,  which  is  accepted  by  the 
institution's accounting officer. 

in  order  to  safeguard  the  Community 
b) 
Union's  rights,  the  debtor  lodges  a  financial 
guarantee  covering  the  debt  outstanding  in  both 
the  principal  sum  and  the  interest,  which  is 
accepted by the institution's accounting officer. 

EN 

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EN 

 
 
 
 
 
 
The guarantee referred to in point (b) of the first 
paragraph may be replaced by a joint and several 
guarantee by a third party approved by the 
institution's accounting officer. 

The  guarantee  referred  to  in  point  (b)  of  the  first 
paragraph may be replaced by a joint and several 
guarantee  by  a  third  party  approved  by  the 
institution's accounting officer. 

In  exceptional  circumstances,  the  accounting 
officer may refrain from requiring a guarantee 
in  point  (b)  of  the  first 
as  referred  to 
paragraph  when,  on 
the  basis  of  his 
assessment,  this  requirements  would  impede 
the  collection  of  the  amount  established  as 
receivable.  

Possibility  to  refrain  from  requiring  a 
guarantee  where  this  requirement  would 
impede the collection of the amount due.  

Article 85a 
Recovery of fines, periodic penalty payments and 
other penalties 
(Articles 73 and 74 of the Financial Regulation) 

Article 85a 
Recovery of fines, or periodic other penalties 
(Articles 73 and 74 of the Financial Regulation) 

the 

1. 
Where  an  action  is  brought  before  a 
Community  court  against  a  Commission  decision 
imposing a fine, periodic penalty payment or other 
penalty  under  the  EC  Treaty  or  Euratom  Treaty 
and until such time as all legal remedies have been 
exhausted, 
shall 
accounting 
provisionally collect the amounts concerned from 
the  debtor  or  request  him  to  provide  a  financial 
guarantee.  The  guarantee  requested  shall  be 
independent  of  the  obligation  to  pay  the  fine, 
periodic  penalty  payment  or  other  penalty  and 
shall be enforceable upon first call. It shall cover 
the  claim  as  to  principal  and  the  interest  due  as 

officer 

1. 
Where  an  action  is  brought  before  a 
Community  Union  court  against  a  Commission 
decision  imposing  a  fine,  periodic  or  other 
penaltyies under the Treaty on the Functioning of 
the European Union Treaty or Euratom Treaty and 
until  such  time  as  all  legal  remedies  have  been 
exhausted,  the  accounting  officer  debtor  shall 
either  provisionally  collect  pay  the  amounts 
concerned  from  the  debtor  on  the  bank  account 
designated  by  the  accounting  officer  or  request 
him  to  provide  a  financial  guarantee  acceptable 
the  accounting  officer.  The  guarantee 
to 
requested shall be independent of the obligation to 

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specified in Article 86(5). 

pay the fine, periodic or penalty payment or other 
penaltyies and shall be enforceable upon first call. 
It  shall  cover  the  claim  as  to  principal  and  the 
interest due as specified in Article 86(5). 

shall 

2.  The  Commission 
the 
provisionally  cashed  amounts  by  having  them 
invested  in  financial  assets  thus  ensuring  the 
security and liquidity of the monies whilst also 
yielding financial remuneration. 

secure 

to 

into 

take 

account 

In  order 
the 
communication  concerning  the  reduction  in 
the 
fines 
of  management 
provisionally  cashed  in  the  competition  area 
(SEC(2009)749). 

risks 

of 

legal 

After  all 

remedies  have  been 
2. 
exhausted,  the  provisionally  collected  amounts 
and the interest they have yielded shall be entered 
into  the  budget  or  repaid  to  the  debtor.  In  the 
event  of  a  financial  guarantee,  the  latter  shall  be 
enforced or released. 

legal 

After  all 

remedies  have  been 
2. 
exhausted,  the  provisionally  collected  amounts 
and the interest they have yielded shall be entered 
into  the  budget  or  repaid  to  the  debtor.  In  the 
event  of  a  financial  guarantee,  the  latter  shall  be 
enforced or released 

This provision should be introduced in order 
to  take  into  account  the  communication 
concerning  the  reduction  in  the  risks  of 
management of fines provisionally cashed in 
the competition area (SEC(2009)749).  

After 

the  exhaustion  of  all 

3.  
legal 
remedies  and  where  the  fine  or  penalty  has 
been confirmed: 

(a)  the  provisionally  collected  amounts  and 
the  interest  and  other  amounts  they  have 
yielded  shall  be  entered  into  the  budget  in 
accordance  with  Article  74  of  the  Financial 
Regulation at the latest during the financial 
year  following  the  year  in  which  all  legal 
remedies have been exhausted, or; 

(b)  where  a  financial  guarantee  has  been 
lodged,  the  latter  shall  be  enforced  and  the 

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corresponding  amounts  entered 
budget, or; 

in 

the 

(c)  where  the  amount  of  the  fine  or  of  the 
penalty  has  been  increased  by  the  Court, 
points  (a)  and  (b)  shall  apply  up  to  the 
amounts  of  the  decision  of  the  Commission 
and  the  accounting  officer  shall  collect  the 
increase, 
amount  corresponding 
which will be entered into the budget. 

the 

to 

4. 
  After  all  legal  remedies  have  been 
exhausted  and  where  the  fine  or  penalty  has 
been cancelled or reduced: 

(a)  the  amounts  unduly  collected  together 
with  the  interest  yielded  shall  be  repaid  to 
the third party concerned, or; 

(b)  where  a  financial  guarantee  has  been 
lodged, 
released 
the 
accordingly. 

shall  be 

latter 

Article 85b 
Rules for limitation periods  
(Article 73a of the Financial Regulation) 

Article 85b 
Rules for limitation periods  
(Article 73a of the Financial Regulation) 

1. 
The  limitation  period  for  entitlements  of 
the  Communities  in  respect  of  third  parties  shall 
begin  to  run  on  the  expiry  of  the  deadline 
communicated  to  the  debtor  in  the  debit  note  as 

1. 
The  limitation  period  for  entitlements  of 
the  Communities  in  respect  of  third  parties  shall 
begin  to  run  on  the  expiry  of  the  deadline 
communicated  to  the  debtor  in  the  debit  note  as 

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specified in Article 78(3)(b). 

specified in Article 78(3)(b). 

The  limitation  period  for  entitlements  of  third 
parties  in  respect  of  the  Communities  shall  begin 
to  run  on  the  date  on  which  the  payment  of  the 
third  party's  entitlement  is  due  according  to  the 
corresponding legal commitment. 

The  limitation  period  for  entitlements  of  third 
parties in respect of  the Communities shall begin 
to  run  on  the  date  on  which  the  payment  of  the 
third  party's  entitlement  is  due  according  to  the 
corresponding legal commitment. 

The  limitation  period  for  entitlements  of 
2. 
the  Communities  in  respect  of  third  parties  shall 
be  interrupted  by  any  act  of  an  institution,  or  a 
the  request  of  an 
Member  State  acting  at 
institution,  notified  to  the  third  party  and  aiming 
at recovering the debt. 

The  limitation  period  for  entitlements  of 
2. 
the  Communities  in  respect  of  third  parties  shall 
be  interrupted  by  any  act  of  an  institution,  or  a 
the  request  of  an 
Member  State  acting  at 
institution,  notified  to  the  third  party  and  aiming 
at recovering the debt. 

The  limitation  period  for  entitlements  of  third 
parties  in  respect  of  the  Communities  shall  be 
interrupted by any act notified to the Communities 
by  their  creditors  or  on  behalf  of  their  creditors 
aiming at recovering the debt. 

The  limitation  period  for  entitlements  of  third 
parties  in  respect  of  the  Communities  shall  be 
interrupted by any act notified to the Communities 
by  their  creditors  or  on  behalf  of  their  creditors 
aiming at recovering the debt. 

3. 
A new limitation period of five years shall 
begin to run on the day following the interruptions 
referred to in paragraph 2. 

3. 
A new limitation period of five years shall 
begin to run on the day following the interruptions 
referred to in paragraph 2. 

4. 
Any  legal  action  relating  to  an  amount 
receivable as referred to in paragraph 1, including 
actions brought before a court which later declares 
itself  not  to  have  jurisdiction,  shall  interrupt  the 
limitation  period.  The  new  limitation  period  of 
five years shall not begin until a judgment having 
the  force  of  res  judicata  is  given  or  there  is  an 

4. 
Any  legal  action  relating  to  an  amount 
receivable as referred to in paragraph 1, including 
actions brought before a court which later declares 
itself  not  to  have  jurisdiction,  shall  interrupt  the 
limitation  period.  The  new  limitation  period  of 
five years shall not begin until a judgment having 
the  force  of  res  judicata  is  given  or  there  is  an 

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extrajudicial  settlement  between  the  same  parties 
on the same action. 

extrajudicial  settlement  between  the  same  parties 
on the same action. 

5. 
Where  the  accounting  officer  allows  the 
debtor additional time for payment in accordance 
with  Article  85,  this  shall  be  considered  as  an 
interruption  of  the  limitation  period.  The  new 
limitation  period  of  5  years  shall  begin  to  run  on 
the day following the expiry of the extended time 
for payment. 

5. 
Where  the  accounting  officer  allows  the 
debtor additional time for payment in accordance 
with  Article  85,  this  shall  be  considered  as  an 
interruption  of  the  limitation  period.  The  new 
limitation  period  of  5  years  shall  begin  to  run  on 
the day following the expiry of the extended time 
for payment. 

Entitlements  shall  not  be  recovered  after 
6. 
the  expiry  of  the  limitation  period,  as  established 
in paragraphs 1 to 5. 

Entitlements  shall  not  be  recovered  after 
6. 
the  expiry  of  the  limitation  period,  as  established 
in paragraphs 1 to 5. 

Article 86 
Default interest 
(Article 71(4) of the Financial Regulation) 

Article 86 
Default interest 
(Article 71(4) of the Financial Regulation) 

to 

any 

Without  prejudice 

1. 
specific 
provisions deriving from the application of sector-
specific  regulations,  any  amount  receivable  not 
repaid  on  the  deadline  referred  to  in  Article 
78(3)(b)  shall  bear  interest  in  accordance  with 
paragraphs 2 and 3. 

to 

any 

Without  prejudice 

1. 
specific 
provisions deriving from the application of sector-
specific  regulations,  any  amount  receivable  not 
repaid  on  the  deadline  referred  to  in  Article 
78(3)(b)  shall  bear  interest  in  accordance  with 
paragraphs 2 and 3. 

2. 
The  interest  rate  for  amounts  receivable 
not  repaid  on  the  deadline  referred  to  in  Article 
78(3)(b) shall be the rate applied by the European 
refinancing 
Central  Bank 
operations,  as  published  in  the  C  series  of  the 

its  principal 

to 

2. 
The  interest  rate  for  amounts  receivable 
not  repaid  on  the  deadline  referred  to  in  Article 
78(3)(b) shall be the rate applied by the European 
refinancing 
Central  Bank 
operations,  as  published  in  the  C  series  of  the 

its  principal 

to 

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Official  Journal  of  the  European  Union,  in  force 
on the first calendar day of the month in which the 
deadline falls, increased by: 

Official  Journal  of  the  European  Union,  in  force 
on the first calendar day of the month in which the 
deadline falls, increased by: 

the 
seven  percentage  points  where 
(a) 
obligating  event  is  a  public  supply  and  service 
contract referred to in Title V; 

the 
seven  percentage  points  where 
(a) 
obligating  event  is  a  public  supply  and  service 
contract referred to in Title V; 

three  and  a  half  percentage  points  in  all 

(b) 
other cases. 

three  and  a  half  percentage  points  in  all 

(b) 
other cases. 

the 
Interest  shall  be  calculated  from 
3. 
calendar day following the deadline referred to in 
Article 78(3)(b) and specified in the debit note up 
to the calendar day on which the debt is repaid in 
full. 

the 
Interest  shall  be  calculated  from 
3. 
calendar day following the deadline referred to in 
Article 78(3)(b) and specified in the debit note up 
to the calendar day on which the debt is repaid in 
full. 

Amounts receivable concerning late interests 
are certain only when the interests concerned 
are collected, because these amounts vary on 
a daily basis. 

The  recovery  order  corresponding  to  the 
amount  of  the  default  interest  shall  be  issued 
when  this interest is actually received 

4. 
Any  partial  payments  shall  first  cover  the 
interest determined in accordance with paragraphs 
2 and 3. 

4. 
Any  partial  payments  shall  first  cover  the 
interest determined in accordance with paragraphs 
2 and 3. 

Paragraph 4 is moved to Article 82. 

5. 
In  the  case  of  fines,  where  the  debtor 
provides  a  financial  guarantee  which  is  accepted 
by  the  accounting  officer  in  lieu  of  provisional 
payment,  the  interest  rate  applicable  from  the 
deadline referred to in Article 78(3)(b) shall be the 

5. 
In  the  case  of  fines,  where  the  debtor 
provides  a  financial  guarantee  which  is  accepted 
by  the  accounting  officer  in  lieu  instead  of 
provisional  payment,  the  interest  rate  applicable 
from  the  deadline  referred  to  in  Article  78(3)(b) 

to  delete 

is  proposed 

It 
the  word 
"provisional"  so  that  the  ECB  rate  of  1.5% 
can  be  used  for  financial  guarantees  related 
to the payment of a fine.  

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rate  referred  to  in  paragraph  2  increased  by  one 
and a half percentage points. 

shall  be  the  rate  referred  to  in  paragraph  2  as  in 
force on the first day of the month in which the 
decision  imposing  a  fine  has  been  adopted  and 
increased  only  by  one  and  a  half  percentage 
points. 

IR  should  be  update  in  accordance  with  the 
practice  that  any  decision  on  a  fine  sets  as 
well,  as  the  interest  rate,  the  first  day  of  the 
month in which the decision was taken. 

Article 87 
Waiving of recovery of an established amount 
receivable 
(Article 73 of the Financial Regulation) 

Article 87 
Waiving of recovery of an established amount 
receivable 
(Article 73 of the Financial Regulation) 

1. 
The  authorising  officer  responsible  may 
waive  recovery  of  all  or  part  of  an  established 
amount receivable only in the following cases: 

1. 
The  authorising  officer  responsible  may 
waive  recovery  of  all  or  part  of  an  established 
amount receivable only in the following cases: 

(a) 
where  the  foreseeable  cost  of  recovery 
would exceed the amount to be recovered and the 
waiver would not harm the Community's image; 

(a) 
where  the  foreseeable  cost  of  recovery 
would exceed the amount to be recovered and the 
waiver  would  not  harm  the  Community  Union's 
image; 

(b) 
where  the  amount  receivable  cannot  be 
recovered  in  view  of  its  age  or  the  insolvency  of 
the debtor; 

(b) 
where  the  amount  receivable  cannot  be 
recovered  in  view  of  its  age  or  the  insolvency  of 
the debtor; 

where  recovery  is  inconsistent  with  the 

(c) 
principle of proportionality. 

where  recovery  is  inconsistent  with  the 

(c) 
principle of proportionality. 

2. 
In  the  case  referred  to  in  point  (c)  of 
paragraph  1,  the  authorising  officer  responsible 
in  accordance  with  predetermined 
shall  act 
procedures established within each institution and 

2. 
In  the  case  referred  to  in  point  (c)  of 
paragraph  1,  the  authorising  officer  responsible 
in  accordance  with  predetermined 
shall  act 
procedures established within each institution and 

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shall  apply  the  following  criteria  which  are 
compulsory and applicable in all circumstances: 

shall  apply  the  following  criteria  which  are 
compulsory and applicable in all circumstances: 

(a) 
the  facts,  having  regard  to  the  gravity  of 
the irregularity giving rise to the establishment of 
the  amount  receivable  (fraud,  repeat  offence, 
intent, diligence, good faith, manifest error); 

(a) 
the  facts,  having  regard  to  the  gravity  of 
the irregularity giving rise to the establishment of 
the  amount  receivable  (fraud,  repeat  offence, 
intent, diligence, good faith, manifest error); 

the  impact  that  waiving  recovery  would 
(b) 
have  on  the  operation  of  the  Communities  and 
their  financial  interests  (amount  involved,  risk  of 
setting  a  precedent,  undermining  of  the  authority 
of the law). 

the  impact  that  waiving  recovery  would 
(b) 
have  on  the  operation  of  the  Communities  and 
their  financial  interests  (amount  involved,  risk  of 
setting  a  precedent,  undermining  of  the  authority 
of the law). 

Depending  on  the  circumstances  of  the  case,  the 
authorising  officer  responsible  may  also  have  to 
take the following additional criteria into account: 

Depending  on  the  circumstances  of  the  case,  the 
authorising  officer  responsible  may  also  have  to 
take the following additional criteria into account: 

any  distortion  of  competition  that  would 

(a) 
be caused by the waiving of recovery; 

any  distortion  of  competition  that  would 

(a) 
be caused by the waiving of recovery; 

(b) 
the  economic  and  social  damage  that 
would be caused were the debt to be recovered in 
full. 

(b) 
the  economic  and  social  damage  that 
would be caused were the debt to be recovered in 
full. 

The  waiver  decision  referred  to  in  Article 
3. 
the  Financial  Regulation  shall  be 
73(2)  of 
substantiated  and  shall  refer  to  the  diligence 
exercised to secure recovery and the points of law 
and  fact  on  which  the  waiver  is  based.  The 
shall  waive 
authorising  officer 
recovery in accordance with Article 81. 

responsible 

The  waiver  decision  referred  to  in  Article 
3. 
the  Financial  Regulation  shall  be 
73(2)  of 
substantiated  and  shall  refer  to  the  diligence 
exercised to secure recovery and the points of law 
and  fact  on  which  the  waiver  is  based.  The 
shall  waive 
authorising  officer 
recovery in accordance with Article 81. 

responsible 

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The waiving of recovery of an established 
4. 
amount  receivable  may  not  be  delegated  by  the 
institution where the amount to be waived: 

The waiving of recovery of an established 
4. 
amount  receivable  may  not  be  delegated  by  the 
institution where the amount to be waived: 

(a) 

is EUR 1000000 or more; or 

(a) 

is EUR 1000000 or more; or 

(b) 
is  EUR  100000  or  more,  where  this 
represents 25 % or more of the established amount 
receivable. 

(b) 
is  EUR  100000  or  more,  where  this 
represents 25 % or more of the established amount 
receivable. 

the 

Beneath 
the  first 
thresholds  set  out 
subparagraph,  each  institution  shall  lay  down  in 
its internal rules the conditions and procedure for 
delegating  the  power  to  waive  recovery  of  an 
established debt. 

in 

the 

Beneath 
the  first 
thresholds  set  out 
subparagraph,  each  institution  shall  lay  down  in 
its internal rules the conditions and procedure for 
delegating  the  power  to  waive  recovery  of  an 
established debt. 

in 

5. 
Each institution shall send to the budgetary 
authority  each  year  a  report  on  the  waivers 
referred  to  in  paragraphs  1  to  4  involving  EUR 
100 000 or more. In the case of the Commission, 
that report shall be annexed to the summary of the 
annual activity reports referred to in Article 60(7) 
of the Financial Regulation. 

5. 
Each institution shall send to the budgetary 
authority  each  year  a  report  on  the  waivers 
referred  to  in  paragraphs  1  to  4  involving  EUR 
100 000 or more. In the case of the Commission, 
that report shall be annexed to the summary of the 
annual activity reports referred to in Article 60(7) 
of the Financial Regulation. 

Article 88 
Cancellation of an established amount receivable
(Article 73 of the Financial Regulation) 

Article 88 
Cancellation of an established amount receivable
(Article 73 of the Financial Regulation) 

In  the  event  of  a  mistake  as  to  a  point  of 
1. 
law,  the  authorising  officer  responsible  shall 
in 
cancel 

the  established  amount  receivable 

In  the  event  of  a  mistake  as  to  a  point  of 
1. 
law,  the  authorising  officer  responsible  shall 
cancel totally or partially the established amount 

This provision is modified as a consequence 
of  the  simplification  introduced  in  Article 
73(2)(2),  according  to  which  an  amount 

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accordance  with  Articles  80  and  81;  cancellation 
shall be suitably substantiated. 

receivable  in  accordance  with  Articles  80  and 
81 and include adequate reasons. 

receivable can be cancelled only by waiving 
or  by  the  cancellation  in  the  event  of  a 
mistake  as  to  a  point  of  law  or  fact.  Article 
89 is deleted for the same reason.  

2. 
Each  institution  shall  lay  down  in  its 
internal  rules  the  conditions  and  procedure  for 
delegating  the  power  to  cancel  an  established 
amount receivable. 

2. 
Each  institution  shall  lay  down  in  its 
internal  rules  the  conditions  and  procedure  for 
delegating  the  power  to  cancel  an  established 
amount receivable. 

Article 89 
Technical and accounting adjustment of an 
established amount receivable 
(Article 73 of the Financial Regulation) 

Article 89 
Technical and accounting adjustment of an 
established amount receivable 
(Article 73 of the Financial Regulation) 

1. 
The  authorising  officer  responsible  shall 
adjust the established amount receivable upwards 
or downwards if the discovery of an error of fact 
necessitates the alteration of the amount, provided 
that the correction does not imply relinquishment 
of the Communities' established entitlement. Such 
adjustment  shall  be  made  in  accordance  with 
Articles  80  and  81  and  shall  be  suitably 
substantiated. 

1. 
The  authorising  officer  responsible  shall 
adjust the established amount receivable upwards 
or downwards if the discovery of an error of fact 
necessitates the alteration of the amount, provided 
that the correction does not imply relinquishment 
of the Communities' established entitlement. Such 
adjustment  shall  be  made  in  accordance  with 
Articles  80  and  81  and  shall  be  suitably 
substantiated. 

Each  institution  shall  lay  down  in  its 
2. 
internal  rules  the  conditions  and  procedure  for 
delegating  the  power  to  make  a  technical  and 
accounting  adjustment  of  an  established  amount 
receivable. 

Each  institution  shall  lay  down  in  its 
2. 
internal  rules  the  conditions  and  procedure  for 
delegating  the  power  to  make  a  technical  and 
accounting  adjustment  of  an  established  amount 
receivable. 

This provision is modified as a consequence 
of  the  simplification  introduced  in  Article 
73(2)(2),  according  to  which  an  amount 
receivable can be cancelled only by waiving 
or  by  the  cancellation  in  the  event  of  a 
mistake as to a point of law or fact. 

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CHAPTER 6 
EXPENDITURE OPERATIONS 

CHAPTER 6 
EXPENDITURE OPERATIONS 

Article 90 
Financing decision 
(Article 75 of the Financial Regulation) 

Article 90 
Financing decision 
(Article 75 of the Financial Regulation) 

The  financing  decision  shall  set  out  the 
involving 

1. 
essential  elements  of  an  action 
expenditure from the budget. 

The  financing  decision  shall  set  out  the 
involving 

1. 
essential  elements  of  an  action 
expenditure from the budget. 

2. 
For  grants,  the  decision  adopting  the 
annual work programme referred to in Article 110 
of the Financial Regulation shall be considered to 
be  the  financing  decision  within  the  meaning  of 
Article  75  of  the  Financial  Regulation,  provided 
sufficiently  detailed 
a 
that 
framework. 

constitutes 

it 

2. 
For  grants,  the  decision  adopting  the 
annual work programme referred to in Article 110 
of the Financial Regulation shall be considered to 
be  the  financing  decision  within  the  meaning  of 
Article  75  of  the  Financial  Regulation,  provided 
sufficiently  detailed 
a 
that 
framework. 

constitutes 

it 

of 

the 

procurement, 

As 
regards 
where 
the 
corresponding 
implementation 
appropriations  is  provided  for  by  an  annual  work 
programme  constituting  a  sufficiently  detailed 
framework,  this  work  programme  shall  also  be 
considered  to  be  the  financing  decision  for  the 
procurement contracts involved. 

of 

the 

procurement, 

As 
regards 
where 
the 
corresponding 
implementation 
appropriations is provided for by an  annual work 
programme  constituting  a  sufficiently  detailed 
framework,  this  work  programme  shall  also  be 
considered  to  be  the  financing  decision  for  the 
procurement contracts involved. 

In  order  to  be  considered  a  sufficiently 
3. 
detailed framework, the work programme adopted 

In  order  to  be  considered  a  sufficiently 
3. 
detailed framework, the work programme adopted 

EN 

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EN 

 
 
 
 
 
 
 
by the Commission shall set out the following:  

by the Commission shall set out the following:  

(a) 

For grants:  

(a) 

For grants:  

the  reference  to  the  basic  act  and  the 

(i) 
budgetary line; 

the  reference  to  the  basic  act  and  the 

(i) 
budgetary line; 

(ii) 
the priorities of the year, the objectives to 
be  fulfilled  and  the  foreseen  results  with  the 
appropriations authorised for the financial year; 

(ii) 
the priorities of the year, the objectives to 
be  fulfilled  and  the  foreseen  results  with  the 
appropriations authorised for the financial year; 

the essential selection and award criteria to 

(iii) 
be used to select the proposals; 

the  essential  eligibility,  selection  and 

(iii) 
award criteria to be used to select the proposals; 

(iv) 
the maximum possible rate of cofinancing 
and  if  different  rates  are  envisaged  the  criteria  to 
be followed for each rate; 

(iv) 
the maximum possible rate of cofinancing 
and  if  different  rates  are  envisaged  the  criteria  to 
be followed for each rate; 

the timetable and the indicative amount of 

(v) 
the calls for proposals. 

the timetable and the indicative amount of 

(v) 
the calls for proposals. 

(b) 

For procurement:  

(b) 

For procurement:  

the global budgetary envelope reserved for 

(i) 
the procurements during the year; 

the global budgetary envelope reserved for 

(i) 
the procurements during the year; 

the 

(ii) 
type  of 
indicative  number  and 
contracts envisaged and if possible their subject in 
generic terms; 

the 

(ii) 
type  of 
indicative  number  and 
contracts envisaged and if possible their subject in 
generic terms; 

criteria 

are  often 

standard: 
Selection 
technical capacity and financial capacity. The 
eligibility  criteria  (targeted  population)  are 
more important. 

EN 

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EN 

 
 
 
 
 
 
 
 
 
the indicative timeframe for launching the 

(iii) 
procurement procedures.  

the indicative timeframe for launching the 

(iii) 
procurement procedures.  

If  the  annual  work  programme  does  not  provide 
this detailed framework for one or more actions, it 
must  be  modified  accordingly  or  a  specific 
financing decision must be adopted containing the 
information referred to in points (a) and (b) of the 
first subparagraph for the actions concerned. 

If  the  annual  work  programme  does  not  provide 
this detailed framework for one or more actions, it 
must  be  modified  accordingly  or  a  specific 
financing decision must be adopted containing the 
information referred to in points (a) and (b) of the 
first subparagraph for the actions concerned. 

Without  prejudice 

4. 
specific 
provision of a basic act, any substantial change in 
a  financing  decision  already  adopted  shall  follow 
the same procedure as the initial decision. 

any 

to 

Without  prejudice 

4. 
specific 
provision of a basic act, any substantial change in 
a  financing  decision  already  adopted  shall  follow 
the same procedure as the initial decision. 

any 

to 

In  case  of  trust  funds  referred  to  in 
5. 
Article  164  of  the  Financial  Regulation,  the 
financial decision shall include : 

(i)  The  reference  to  the  basic  act  and  the 

budgetary line; 

(ii) The appropriations reserved to the trust 
fund  for  the  current  year  together 
with  the  amounts  planned  over  its 
duration; 

(iii) The objectives of the trust fund and its 

duration; 

(iv) The  rules  of  governance  of  the  trust 

fund; 
(v) The  possibility 

to  entrust  budget 
implementation  tasks  to  the  entities 

EN 

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EN 

 
 
 
 
 
 
and  persons  referred  to  in  point  (2) 
of  Article  53(1)  of  the  Financial 
regulation  in  accordance  with  the 
provisions  set  out  in  Chapter  2  of 
Title IV of the Financial Regulation.  

SECTION 1 
COMMITMENT OF EXPENDITURE 

SECTION 1 
COMMITMENT OF EXPENDITURE 

Article 91 
Global and provisional commitments 
(Article 76(2) of the Financial Regulation) 

Article 91 
Global and provisional commitments 
(Article 76(2) of the Financial Regulation) 

The  global  budget  commitment  shall  be 
1. 
implemented  either  by 
the  conclusion  of  a 
financing  agreement,  itself  providing  for  the 
subsequent  conclusion  of  one  or  more  legal 
commitments, or by the conclusion of one or more 
legal commitments. 

The  global  budget  commitment  shall  be 
1. 
implemented  either  by 
the  conclusion  of  a 
financing  agreement,  itself  providing  for  the 
subsequent  conclusion  of  one  or  more  legal 
commitments, or by the conclusion of one or more 
legal commitments. 

Financing  agreements  in  the  field  of  financial 
assistance and budgetary support which constitute 
legal  commitments  may  give  rise  to  payments 
legal 
the 
without 
commitments. 

conclusion 

other 

of 

Financing  agreements  in  the  field  of  financial 
assistance and budgetary support which constitute 
legal  commitments  may  give  rise  to  payments 
legal 
the 
without 
commitments. 

conclusion 

other 

of 

2. 
The  provisional  budget  commitment  shall 
be implemented either by the conclusion of one or 
to  an 
legal  commitments  giving  rise 
more 

2. 
The  provisional  budget  commitment  shall 
be implemented either by the conclusion of one or 
to  an 
legal  commitments  giving  rise 
more 

The  reference  to  'administrative  expenditure' 
title  of  article  96 
corresponds 
"Administrative  expenditure  covered  by 

the 

to 

EN 

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EN 

 
 
 
 
 
 
provisional  commitments"  which  covers  not 
only 
the  staff  expenditures  but  other 
operating expenditure.  

entitlement  to  subsequent  payments  or,  in  cases 
relating to expenditure on staff management or on 
communications  activities  engaged  in  by  the 
institutions for the coverage of Community events 
on  communication  activities  performed  by  the 
Institutions  and  aimed  at  covering  community 
events, directly by payments. 

to  subsequent  payments  or, 

entitlement 
in 
particular  in  cases  relating  to  expenditure  of 
administrative nature on staff management or on 
communications  activities  engaged  in  by  the 
institutions for the coverage of Community Union 
events on communication activities performed by 
the Institutions and aimed at covering Community 
Union events, directly by payments. 

Article 92 
Adoption of a global commitment 
(Article 76 of the Financial Regulation) 

Article 92 
Adoption of a global commitment 
(Article 76 of the Financial Regulation) 

A global commitment shall be made on the 

1. 
basis of a financing decision. 

A global commitment shall be made on the 

1. 
basis of a financing decision. 

the 

the  decision  on 

The global commitment shall be made at the latest 
before 
selection  of 
beneficiaries  is  taken  and,  where  implementation 
of  the  appropriations  concerned  involves  the 
adoption  of  a  work  programme  within 
the 
meaning  of  Article  166,  at  the  earliest  after  that 
programme has been adopted. 

the 

the  decision  on 

The global commitment shall be made at the latest 
before 
selection  of 
beneficiaries  is  taken  and,  where  implementation 
of  the  appropriations  concerned  involves  the 
adoption  of  a  work  programme  within 
the 
meaning  of  Article  166,  at  the  earliest  after  that 
programme has been adopted. 

the 

global 

Where 

2. 
is 
implemented  by  the  conclusion  of  a  financing 
agreement, the second subparagraph of paragraph 
1 shall not apply. 

commitment 

the 

global 

Where 

2. 
is 
implemented  by  the  conclusion  of  a  financing 
agreement, the second subparagraph of paragraph 
1 shall not apply. 

commitment 

EN 

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EN 

 
 
 
 
 
Article 94 
Single signature 
(Article 76 of the Financial Regulation) 

Article 94 
Single signature 
(Article 76 of the Financial Regulation) 

1. 
The rule that there be a single signatory for 
the  budget  commitment  and  the  corresponding 
legal  commitment  may  be  departed  from  in  the 
following cases alone: 

1. 
The rule that there be a single signatory for 
the  budget  commitment  and  the  corresponding 
legal  commitment  may  be  departed  from  in  the 
following cases alone: 

(a) 

where the commitments are provisional; 

(a) 

where the commitments are provisional; 

where  global  commitments 

(b) 
financing agreements with third countries; 

relate 

to 

where  global  commitments 

(b) 
financing agreements with third countries; 

relate 

to 

where the institution's decision constitutes 

(c) 
the legal commitment; 

where the institution's decision constitutes 

(c) 
the legal commitment; 

the 

where 

(d) 
is 
global 
implemented by a number of legal  commitments, 
for  which  different  authorising  officers  are 
responsible; 

commitment 

the 

where 

(d) 
is 
global 
implemented by a number of legal commitments, 
for  which  different  authorising  officers  are 
responsible; 

commitment 

in 

where, 

connection  with 

imprest 
(e) 
accounts  available  for  external  action, 
legal 
commitments must be signed by members of staff 
of the local units referred to in Article 254 on the 
instruction  of  the  authorising  officer  responsible, 
who  remains,  however,  fully  responsible  for  the 
underlying transaction. 

in 

where, 

connection  with 

imprest 
(e) 
accounts  available  for  external  action, 
legal 
commitments must be signed by members of staff 
of the local units referred to in Article 254 on the 
instruction  of  the  authorising  officer  responsible, 
who  remains,  however,  fully  responsible  for  the 
underlying transaction. 

EN 

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EN 

 
 
 
 
 
 
 
 
an 

where 

institution  has  delegated 
(f) 
authorising  officer  powers  to  the  director  of  an 
interinstitutional  European  office  pursuant 
to 
Article 174a(1) of the Financial Regulation. 

an 

where 

institution  has  delegated 
(f) 
authorising  officer  powers  to  the  director  of  an 
interinstitutional  European  office  pursuant 
to 
Article 174a(1) of the Financial Regulation. 

2. 
If  the  authorising  officer  responsible  who 
signed  the  budget  commitment  is  not  available 
and remains unavailable for a period incompatible 
with  the  time-limits  for  concluding  the  legal 
commitment,  that  legal  commitment  shall  be 
concluded  by  the  person  designated  under  the 
deputisation  rules  adopted  by  each  institution, 
provided  that  that  person  has  the  status  of 
authorising  officer  in  accordance  with  Article 
59(2) of the Financial Regulation. 

2. 
If  the  authorising  officer  responsible  who 
signed  the  budget  commitment  is  not  available 
and remains unavailable for a period incompatible 
with  the  time-limits  for  concluding  the  legal 
commitment,  that  legal  commitment  shall  be 
concluded  by  the  person  designated  under  the 
deputisation  rules  adopted  by  each  institution, 
provided  that  that  person  has  the  status  of 
authorising  officer  in  accordance  with  Article 
59(2) of the Financial Regulation. 

Article 95 
Registration of individual legal commitments 
(Article 77 of the Financial Regulation) 

Article 95 
Registration of individual legal commitments 
(Article 77 of the Financial Regulation) 

In the case of a global budget commitment 
followed by several individual legal 
commitments, the authorising officer responsible 
shall register in the central accounts the amounts 
of these successive individual legal commitments. 
The authorising officer responsible shall check 
that the aggregate amount does not exceed the 
amount of the global commitment covering them. 
The registration in the accounts shall indicate the 
references of the global commitment against 
which the individual commitments are being 

In the case of a global budget commitment 
followed by several individual legal 
commitments, the authorising officer responsible 
shall register in the central accounts the amounts 
of these successive individual legal commitments. 
The authorising officer responsible shall check 
that the aggregate amount does not exceed the 
amount of the global commitment covering them 
The registration in the accounts shall indicate the 
references of the global commitment against 
which the individual commitments are being 

EN 

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EN 

 
 
 
 
 
 
booked. 
The authorising officer responsible shall register 
the amounts in the accounts before signing the 
corresponding individual legal commitment. 

booked. 
The  authorising  officer  responsible  shall  register 
the  amounts  in  the  accounts  before  signing  the 
corresponding  individual  legal  commitment,  save 
in the cases referred to in the fourth paragraph 
of Article 77(2) of the Financial Regulation. 
In all cases, the authorising officer responsible 
shall  check  that  the  aggregated  amount  does 
not  exceed 
the  global 
the  amount  of 
commitment covering them. 

Article 96 
Administrative expenditure covered by provisional 
commitments 
(Article 76 of the Financial Regulation) 

Article 96 
Administrative expenditure covered by provisional 
commitments 
(Article 76 of the Financial Regulation) 

Items regarded as routine administrative 
expenditure which may give rise to provisional 
commitments shall include the following: 

Items regarded as routine administrative 
expenditure which may give rise to provisional 
commitments shall include the following: 

(a) 
expenditure  on  staff,  whether  or  not 
covered by the Staff Regulations, on other human 
resources and pensions and on the remuneration of 
experts; 

(a) 
expenditure  on  staff,  whether  or  not 
covered by the Staff Regulations, on other human 
resources  and  pensions  and  on  the  remuneration 
of experts; 

expenditure  relating  to  Members  of  the 

(b) 
institution; 

expenditure  relating  to  Members  of  the 

(b) 
institution; 

(c) 

training expenditure; 

(c) 

training expenditure; 

expenditure on competitions, selection and 

(d) 
recruitment; 

expenditure on competitions, selection and 

(d) 
recruitment; 

EN 

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EN 

 
 
 
 
 
 
 
 
 
 
(e) 

mission expenses; 

(e) 

mission expenses; 

(f) 

representation expenses; 

(f) 

representation expenses; 

(g) 

meeting expenses; 

(g) 

meeting expenses; 

(h) 

freelance interpreters and/or translators; 

(h) 

freelance interpreters and/or translators; 

(i) 

exchanges of officials; 

(i) 

exchanges of officials; 

recurring 

(j) 
immovable property; 

rentals 

of  movable 

and 

rentals 

recurring 

of  movable 

(j) 
and 
immovable  property  or  recurring  payments 
relating  to  building  contracts  within  the 
meaning  of  article  116  of 
the  present 
Regulation or loan instalments pursuant article 
179(3)(b) of the Financial Regulation; 

Currently,  the  purchase  of  a  building  is  not 
done in cash but split over several years and 
is  distinct  from  the  rental  of  immovable 
property.  

to  allow 

the  proposal 

the 
Following 
Institutions  to  finance  the  acquisition  of  real 
estate  assets  through  a  loan,  the  payment  of 
each  annual  (or  periodic)  instalment  is  to  be 
administrative 
recurring 
treated 
expenditure, similar to a rent payment.  

as 

a 

Hence the change proposed should allow the 
Commission and other Institutions to develop 
a  long  term  real  estate  policy  (in  particular 
for delegations, OIB and OIL). 

(k) 

miscellaneous insurance; 

(k) 

miscellaneous insurance; 

(l) 

cleaning and maintenance; 

(l) 

cleaning and maintenance; 

(m)  welfare expenditure; 

(m)  welfare and medical expenditure; 

Clarification  

EN 

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EN 

 
 
 
 
 
 
 
 
(n) 

the use of telecommunications services; 

(n) 

the use of telecommunications services; 

(o) 

financial charges; 

(o) 

financial charges; 

(p) 

legal expenses; 

(p) 

legal expenses; 

(q) 

damages, including interest; 

(q) 

damages, including interest; 

(r) 

(s) 

work equipment; 

water, gas and electricity; 

(r) 

(s) 

work equipment; 

water, gas and electricity; 

periodical  publications  on  paper  or  in 

(t) 
electronic versions. 

periodical  publications  on  paper  or  in 

(t) 
electronic versions. 

storage 

its  associated 

technology  and 

Remove the word "periodical". With changes 
in 
the  efficiency  gains 
offered by "print on demand" options for all 
types of publication (consistent with reducing 
initial  print  runs,  avoiding  over-production 
with 
fees  and 
destruction fees), it makes sense to cover all 
types  of  publications  by  provisional 
commitments.  Nowadays  there  is  normally 
no  distinction  between  print  on  demand 
reproduction  of  periodical  and  individual 
titles,  new  or  old.  This  would  also  be 
consistent  with  the  new  category  proposed: 
v)  communications  activities  engaged  in  by 
the  institutions  for  the  coverage  of  Union 
events; 

(u)  civil  protection  interventions  in  case  of 
emergency; 

This  new  provision  creates  the  possibility  to 
for  both 
use  provisional  commitments 
non-dissociated 
dissociated 

and 

EN 

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EN 

 
 
 
 
 
 
 
 
(v) communications activities engaged in by the 
institutions for the coverage of Union events; 

SECTION 2 
VALIDATION OF EXPENDITURE 

SECTION 2 
VALIDATION OF EXPENDITURE 

Article 97 
Validation and «passing for payment» 
(Article 79 of the Financial Regulation) 

Article 97 
Validation and «passing for payment» 
(Article 79 of the Financial Regulation) 

Validation  of  any  expenditure  shall  be 
1. 
based  on  supporting  documents  within 
the 
meaning  of  Article  104  attesting  the  creditor's 
entitlement, on the basis of a statement of services 
actually  rendered,  supplies  actually  delivered  or 
work actually carried out, or on the basis of other 
documents justifying payment. 

Validation  of  any  expenditure  shall  be 
1. 
based  on  supporting  documents  within 
the 
meaning  of  Article  104  attesting  the  creditor's 
entitlement, on the basis of a statement of services 
actually  rendered,  supplies  actually  delivered  or 
work actually carried out, or on the basis of other 
documents 
including 
recurring  payments  of 
subscriptions  or 
training courses. 

justifying 

payment, 

appropriations  in  relation  to  civil  protection 
(only  for  emergency  situations)  and  other 
categories of administrative expenditure. 

In  order  to  clarify  this  provision,  it  is 
proposed give some examples of cases where 
"other  documents"  may  be  accepted  as 
justification  for  payment.  In  the  suggested 
cases  (subscriptions 
training  courses, 
databanks  and  newspapers),  the  good  or 
service is not yet delivered when the payment 
is validated. 

to 

The  authorising  officer  responsible  shall 
2. 
personally  check  the  supporting  documents  or 
shall, on his own responsibility, ascertain that this 
has  been  done,  before 
the  decision 
validating the expenditure. 

taking 

The  authorising  officer  responsible  shall 
2. 
personally  check  the  supporting  documents  or 
shall, on his own responsibility, ascertain that this 
has  been  done,  before 
the  decision 
validating the expenditure. 

taking 

EN 

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EN 

 
 
 
 
 
 
The validation decision shall be expressed 
3. 
by the signing of a «passed for payment» voucher 
by  the  authorising  officer  responsible  or  by  an 
official  or  other  servant  technically  competent, 
empowered by formal decision of the authorising 
officer.  Such  empowerment  decisions  shall  be 
kept for future reference. 

The validation decision shall be expressed 
3. 
by the signing of a «passed for payment» voucher 
by  the  authorising  officer  responsible  or  by  an 
official  or  other  servant  technically  competent, 
the 
empowered  by  a 
authorising 
his/her 
responsibility  in  accordance  with  Article  58(4) 
of the Financial Regulation. Such empowerment 
decisions shall be kept for future reference. 

formal  decision  of 

officer 

under 

and 

Clarification:  this  article  create  a  confusion 
on the necessity to organise a formal process 
of  sub  delegation  within  the  Implementing 
rules  of  the  Budget..  It  is  completed  to 
confirm that the empowerment is made under 
the  responsibility  of  the  Authorising  Officer 
and  is  not  a  sub  delegation  within  the 
meaning of the Internal Rules. 

Article 98 
Passing for payment of procurement contracts 
(Article 79 of the Financial Regulation) 

Article 98 
Passing for payment of procurement contracts for 
interim and balance payments 
(Article 79 of the Financial Regulation) 

For payments corresponding to procurement 
contracts, the endorsement «passed for payment» 
shall certify that: 

For interim and balance payments corresponding 
to  procurement  contracts, 
the  endorsement 
«passed for payment» shall certify that: 

the  institution  has  received  and  formally 

(a) 
registered an invoice drawn up by the contractor; 

the  institution  has  received  and  formally 

(a) 
registered an invoice drawn up by the contractor; 

(b) 
the invoice itself,  or an internal document 
accompanying  the  invoice  received,  has  been 
endorsed  «certified  correct»  and  signed  by  an 
official or other servant technically competent and 
duly  empowered  by 
the  authorising  officer 
responsible; 

(b) 
the invoice itself, or an internal document 
accompanying  the  invoice  received,  has  been 
endorsed  «certified  correct»  and  signed  by  an 
official or other servant technically competent and 
duly  empowered  by 
the  authorising  officer 
responsible; 

(c) 
all  aspects  of  the  invoice  have  been 
checked  by  the  authorising  officer  responsible  or 

(c) 
all  aspects  of  the  invoice  have  been 
checked  by  the  authorising  officer  responsible  or 

EN 

Error! Unknown document property name. 

EN 

 
  
 
 
 
 
 
on his responsibility with a view to determining in 
particular the amount to be paid and the validity of 
the payment as discharge of the debt. 

on his responsibility with a view to determining in 
particular  the  amount  to  be  paid  and  the  validity 
of the payment as discharge of the debt. 

The endorsement «certified correct», referred to in 
point (b) of the first paragraph shall certify that 
the services provided for in the contract have been 
properly provided, or that the supplies provided 
for in the contract have been properly delivered, 
or that the work provided for in the contract has 
been properly carried out. For supplies and work, 
the official or other servant technically competent 
shall draw up a provisional acceptance certificate, 
then a final acceptance certificate at the end of the 
guarantee period laid down in the contract. Those 
two certificates shall count as the «certified 
correct» endorsement. 

The endorsement «certified correct», referred to in 
point  (b)  of  the  first  paragraph  shall  certify  that 
the services provided for in the contract have been 
properly  provided,  or  that  the  supplies  provided 
for  in  the  contract  have  been  properly  delivered, 
or  that  the  work  provided  for  in  the  contract  has 
been properly carried out. For supplies and work, 
the official or other servant technically competent 
shall draw up a provisional acceptance certificate, 
then a final acceptance certificate at the end of the 
guarantee period laid down in the contract. Those 
two  certificates  shall  count  as  the  «certified 
correct» endorsement.  

For routine expenditure like travel tickets, the 
service is not delivered when the payment is 
made, so it cannot be in the scope of the 
'certified correct'. 

or 

training 

For  recurring  payments  including  payment  of 
the 
subscriptions 
endorsement  «certified  correct»,  shall  certify 
that  the  entitlement  of  the  creditor  is  in 
accordance  with  relevant  documents  justifying 
payment. 

courses, 

Article 99 
Passing for payment of grants 
(Article 79 of the Financial Regulation) 

Article 99 
Passing for payment of grants for interim and 
balance payments 
(Article 79 of the Financial Regulation) 

The scope of this Article is limited to interim 
and balance payments 

For payments corresponding to grants, the 

For interim and balance payments corresponding  The scope of this Article is limited to interim 

EN 

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EN 

 
 
 
 
 
 
 
 
 
 
endorsement «passed for payment» shall certify 
that: 

to  grants,  the  endorsement  «passed  for  payment» 
shall certify that: 

and balance payments: prefinancing shall be 
directly governed by the principles of Article 
79 FR. 

the  institution  has  received  and  formally 
(a) 
registered  a  payment  request  drawn  up  by  the 
beneficiary; 

the  institution  has  received  and  formally 
(a) 
registered  a  cost  statement  payment  request 
drawn up by the beneficiary; 

Terminology: the cost statement is drawn by 
the beneficiary; the payment request is issued 
by the Commission. 

the  payment  request  itself,  or  an  internal 
(b) 
document  accompanying  the  payment  request 
received,  has  been  endorsed  «certified  correct» 
and  signed  by  an  official  or  other  servant 
the 
technically 
authorising 
such 
endorsement,  he  certifies  that  the  action  or  work 
programme carried out by the beneficiary is in all 
respects in compliance with the grant agreement; 

competent, 
officer 

empowered  by 

responsible; 

by 

The definition of "certified correct" 
(conforme aux faits) must be different for 
prefinancing payments than for intermediary 
or final payments (See below) 

the cost statement payment request itself, 
(b) 
or  an  internal  document  accompanying  the  cost 
statement  payment  request  received,  has  been 
endorsed  «certified  correct»  and  signed  by  an 
official  or  other  servant  technically  competent, 
empowered by the authorising officer responsible; 
by  such  endorsement,  he  certifies  that  the  action 
or work programme carried out by the beneficiary 
is  in  all  respects  in  compliance  with  the  grant 
agreement or decision. 

all  aspects  of  the  payment  request  have 
(c) 
been 
authorising  officer 
checked  by 
the 
responsible or on his responsibility with a view to 
determining  in  particular  the  amount  to  be  paid 
and the validity of the payment as discharge of the 
debt. 

all aspects of the cost statement payment 
(c) 
request  have  been  checked  by  the  authorising 
officer responsible or on his responsibility with a 
view to determining in particular the amount to be 
paid and the validity of the payment as discharge 
of the debt. 

EN 

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EN 

 
 
 
 
-  When  pre-financing  is  due  upon  signature 
of  the  contract/agreement  or  reception  of 
grant decision point (a) will only apply. 

-When  further  pre-financing 
is  due  on 
verification  of  consumption  of  previous 
instalment, point (b) will also apply. 

Article 99a 
Certified correct  for pre-financing  payments 
(Article 79 of the Financial Regulation) 

For  pre-financing  payments,  the  authorising 
officer  shall  certify  with  the  endorsement 
'certified correct' that: 

(a) the grant decision has been received by the 
beneficiary or that the  grant agreement or the 
contract  or  the  delegation  agreement  has  been 
signed by the contracting parties; 

(b)  and,  where  applicable,  that  the  conditions 
required in those documents and the conditions 
laid  down  in  Article  180(1)  of  the  present 
regulation are met. 

Article 99b 
Certified correct for interim payments 
corresponding to grants (Article 79 of the 
Financial Regulation) 

For interim payments corresponding to grants, 
the endorsement 'certified correct' shall certify 
that:  

costs  declared  by 

(a) 
the  beneficiary  
corresponds  to  the  advancement  of  the  action 
or  work  programme  and  seem  reasonably 
the  grant  agreement  or 
compliant  with 

EN 

Error! Unknown document property name. 

EN 

 
 
 
 
 
 
 
  
 
 
 
 
decision; 

(b)  the  authorising  officer  responsible  has 
obtained  and  checked  any  relevant  and 
necessary information on costs incurred by the 
beneficiary. 

Article 100 
Passing for payment of staff expenditure 
(Article 79 of the Financial Regulation) 

Article 100 
Passing for payment of staff  expenditure 
(Article 79 of the Financial Regulation) 

For payments corresponding to staff expenditure, 
the endorsement «passed for payment» shall 
certify that the following supporting documents 
exist: 

For  payments  corresponding  to  staff  expenditure, 
the  endorsement  «passed  for  payment»  shall 
certify  that  the  following  supporting  documents 
exist: 

(a) 

in respect of monthly salary: 

(a) 

in respect of monthly salary: 

the  complete  list  of  staff,  giving  all  the 

(i) 
components of remuneration; 

the  complete  list  of  staff,  giving  all  the 

(i) 
components of remuneration; 

(ii) 
a  form  (personal  information  sheet)  based 
on  decisions  taken  in  each  individual  case, 
showing,  whenever  such  change  occurs,  any 
change in any component of remuneration; 

(ii) 
a  form  (personal  information  sheet)  based 
on  decisions  taken  in  each  individual  case, 
showing,  whenever  such  change  occurs,  any 
change in any component of remuneration; 

in 

of 

case 

or 
(iii) 
the 
the 
appointments,  a  certified 
recruitment  or  appointment  decision  which 
accompanies  the  validation  of  the  first  salary 
payment; 

recruitments 
true  copy  of 

in 

of 

case 

or 
(iii) 
the 
the 
appointments,  a  certified 
recruitment  or  appointment  decision  which 
accompanies  the  validation  of  the  first  salary 
payment; 

recruitments 
true  copy  of 

(b) 

in  respect  of  other  remunerations  such  as  (b) 

in  respect  of  other  remunerations  such  as 

EN 

Error! Unknown document property name. 

EN 

 
 
 
 
 
 
 
 
staff paid on an hourly or daily basis: a statement 
signed by the authorised member of staff showing 
the days and hours worked; 

staff paid on an hourly or daily basis: a statement 
signed by the authorised member of staff showing 
the days and hours worked; 

in  respect  of  overtime:  a  statement  signed 
(c) 
by  the  authorised  member  of  staff  certifying  the 
amount of overtime worked; 

in  respect  of  overtime:  a  statement  signed 
(c) 
by  the  authorised  member  of  staff  certifying  the 
amount of overtime worked; 

(d) 

in respect of mission expenses: 

(d) 

in respect of mission expenses: 

the  travel  order  signed  by  the  competent 

(i) 
authority; 

the  travel  order  signed  by  the  competent 

(i) 
authority; 

(ii) 
the  statement  of  mission  expenses,  signed 
by  the  member  of  staff  on  mission  and  by  the 
administrative  superior  to  whom  the  appropriate 
powers  have  been  delegated,  and  showing,  in 
particular,  the  place  of  mission,  the  dates  and 
times  of  departure  and  arrival  at  the  place  of 
mission,  travel  expenses,  subsistence  expenses, 
and other expenses duly authorised on production 
of supporting documents; 

(ii) 
the  statement  of  mission  expenses,  signed 
by  the  member  of  staff  on  mission  and  by  the 
administrative  superior  to  whom  the  appropriate 
powers  have  been  delegated,  and  showing,  in 
particular,    if  the  mission  expenses  differ  from 
the  mission  order.  The  statement  of  mission 
expenses shall indicate  the  place  of  mission,  the 
dates  and  times  of  departure  and  arrival  at  the 
place  of  mission,  travel  expenses,  subsistence 
expenses,  and  other  expenses  duly  authorised  on 
production of supporting documents; 

The decision of the Commission of July 2007 
on simplification provides for a change to be 
introduced  in  the  next  FR  revision,  namely 
the  possibility  to  cancel  the  need  for  the 
mission expenses statement to be signed also 
by  the  AO  of  the  mission  performer  if  this 
statement  does  not  differ  from  the  mission 
order. Thus, in this case, the signature of the 
mission  performer  should  be  sufficient  to 
reimbursement  of  mission 
request 
expenses. 

the 

(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 the calculation. 

other 

respect 

staff 
of 
some 
(e) 
in 
including 
expenditure 
administrative 
subscriptions  or 
training  courses  which, 
according  to  the  contract,  are  to  be  paid  in 
advance:  the  supporting  documents  referring  to 
the  decision  on  which  the  expenditure  is  based 
and giving all the components of the calculation. 

All  other  staff  expenditure  seems  to  be 
covered by points a, b and c.  

However,  there  is  the  need  to  cover  other 
administrative  expenditures,  such  as  rents, 
training  courses,  newspaper  subscription 
which are paid in advance.  

EN 

Error! Unknown document property name. 

EN 

 
 
 
 
It  is  necessary  to  include  it  here  as  not 
possible  to  have  attesting  that  the  goods  or 
services have been delivered. 

However, for the other services that are paid 
in after the delivery of the goods and services 
are  delivered  a  "certified  correct"  (conforme 
aux  faits)  and  thus,  they  should  follow  the 
regular system for procurement.  

Justification: see Article 97. 

Article 101 
Material form of «passed for payment» 
(Article 79 of the Financial Regulation) 

Article 101 
Material form of «passed for payment» 
(Article 79 of the Financial Regulation) 

In a non-computerised system, «passed for 
payment» shall take the form of a stamp 
incorporating the signature of the authorising 
officer responsible or of a technically competent 
member of staff, empowered by the authorising 
officer responsible in accordance with Article 97. 
In a computerised system, «passed for payment» 
shall take the form of an electronically secured 
validation by the authorising officer responsible or 
of a technically competent member of staff, 
empowered by the authorising officer responsible. 

take 

In  a  non-computerised  system,  «passed  for 
payment»  shall 
the  form  of  a  stamp 
incorporating  the  signature  of  the  authorising 
officer  responsible  or  of  a  technically  competent 
member  of  staff,  empowered  by  the  authorising 
officer responsible in accordance with Article 97. 
In  a  computerised  system,  «passed  for  payment» 
shall  take  the  form  of  an  electronically  secured 
validation by the authorising officer responsible or 
of  a  technically  competent  member  of  staff, 
empowered by the authorising officer responsible. 

EN 

Error! Unknown document property name. 

EN 

 
 
 
 
 
Article 101a 
Material form of «certified correct» 
(Article 79 of the Financial Regulation) 

In  a  computerised  system,  "certified  correct" 
may take the form of an electronically secured 
competent 
validation  by 
member of staff, empowered by the authorising 
officer responsible. 

technically 

the 

should 

New  article:  an  electronic  "certified  correct" 
approval 
a 
be 
computerised  system.  However,  because  not 
all  operational  agents  are  using  ABAC  or  a 
local system, the electronic validation should 
remain optional. 

allowed 

in 

SECTION 3 
AUTHORISATION OF PAYMENTS 

SECTION 3 
AUTHORISATION OF PAYMENTS 

Article 102 
Checks on payments by the authorising officer 
(Article 80 of the Financial Regulation) 

Article 102 
Checks on payments by the authorising officer 
(Article 80 of the Financial Regulation) 

When drawing up the payment order, the 
authorising officer responsible shall ensure that: 

When drawing up the payment order, the 
authorising officer responsible shall ensure that: 

(a) 
the  payment  order  has  been  properly 
issued,  meaning  that  a  corresponding  validation 
decision has been taken previously in the form of 
«passed  for  payment»,  that  the  particulars  of  the 
payee are correct and that the amount is due; 

(a) 
the  payment  order  has  been  properly 
issued,  meaning  that  a  corresponding  validation 
decision has been taken previously in the form of 
«passed  for  payment»,  that  the  particulars  of  the 
payee are correct and that the amount is due; 

(b) 

the  payment  order  corresponds  to  the  (b) 

the  payment  order  corresponds  to  the 

EN 

Error! Unknown document property name. 

EN 

 
 
 
 
 
 
 
 
 
budget commitment against which it is booked; 

budget commitment against which it is booked; 

the  expenditure  is  charged  to  the  correct 

(c) 
item in the budget; 

the  expenditure  is  charged  to  the  correct 

(c) 
item in the budget; 

(d) 

appropriations are available. 

(d) 

appropriations are available. 

Article 103 
Mandatory details on payment orders and 
transmission to the accounting officer 
(Article 80 of the Financial Regulation) 

Article 103 
Mandatory details on payment orders and 
transmission to the accounting officer 
(Article 80 of the Financial Regulation) 

1. 

The payment order shall state: 

1. 

The payment order shall state: 

the financial year to which the expenditure 

(a) 
is to be booked; 

the financial year to which the expenditure 

(a) 
is to be booked; 

(b) 
the  budget 
subdivision that may apply; 

article 

and 

any  other 

(b) 
the  budget 
subdivision that may apply; 

article 

and 

any  other 

the  references  of  the  legal  commitment 

(c) 
giving rise to an entitlement to payment; 

the  references  of  the  legal  commitment 

(c) 
giving rise to an entitlement to payment; 

the  references  of  the  budget  commitment 

(d) 
against which it is to be booked; 

the  references  of  the  budget  commitment 

(d) 
against which it is to be booked; 

(e) 

the amount to be paid, expressed in euro; 

(e) 

the amount to be paid, expressed in euro; 

the name, address and bank account details 

(f) 
of the payee; 

the name, address and bank account details 

(f) 
of the payee; 

EN 

Error! Unknown document property name. 

EN 

 
 
 
 
 
 
 
 
 
 
 
(g) 

the object of the expenditure; 

(g) 

the object of the expenditure; 

(h) 

the means of payment; 

(h) 

the means of payment; 

the  entry  of  items  in  the  inventory  in 

(i) 
accordance with Article 222. 

the  entry  of  items  in  the  inventory  in 

(i) 
accordance with Article 222. 

The  payment  order  shall  be  dated  and 
2. 
signed by the authorising officer responsible, then 
sent to the accounting officer. 

The  payment  order  shall  be  dated  and 
2. 
signed by the authorising officer responsible, then 
sent to the accounting officer. 

SECTION 4 
PAYMENT OF EXPENDITURE 

SECTION 4 
PAYMENT OF EXPENDITURE 

Article 104 
Supporting documents 
(Article 81 of the Financial Regulation) 

Article 105 4 
Supporting documents 
(Article 81 of the Financial Regulation) 

Order of Articles 104 and 105 will be 
modified to correspond with chronology 

1. 
Pre-financing,  including  in  cases  where  it 
is  split  into  a  number  of  payments,  shall  be  paid 
either on the basis of the contract, the decision, the 
agreement  or  the  basic  act,  or  on  the  basis  of 
supporting  documents  which  make  it  possible  to 
check the conformity of the actions financed with 
the terms of the contract, decision or agreement in 
question. If a date of payment for pre-financing is 
determined  in  those  instruments,  payment  of  the 
due  amount  shall  not  be  dependent  upon  further 
demand. 

1. 
Pre-financing,  including  in  cases  where  it 
is  split  into  a  number  of  payments,  shall  be  paid 
either on the basis of the contract, the decision or 
the  grant  agreement,  the  delegation  agreement 
or  the  basic  act,  or  on  the  basis  of  supporting 
documents  which  make  it  possible  to  check  the 
compatibility  conformity  of  the  actions  financed 
with  the  terms  of  the  contract,  decision  or 
agreement in question and, where applicable, the 
necessity  to  provide  further  float.  If  a  date  of 
payment  for  pre-financing  is  determined  in  those 
instruments, payment of the due amount shall not 

Adjusted in line with Article 81.4 FR 

EN 

Error! Unknown document property name. 

EN 

 
 
 
 
 
 
 
 
be dependent upon further demand. 

Interim payments and payments of balances shall 
be based on supporting documents which make it 
possible to check that the action financed has been 
carried out in accordance with the basic act or the 
decision  in  favour  of  the  beneficiary,  or  in 
accordance  with  the  terms  of  the  contract  or 
agreement concluded with the beneficiary. 

Interim payments and payments of balances shall 
be based on supporting documents which make it 
possible to check that the action financed has been 
carried out in accordance with the basic act or the 
decision  in  favour  of  the  beneficiary,  or  in 
accordance  with  the  terms  of  the  contract  or 
recipient 
agreement 
beneficiary. 

concluded  with 

the 

The  authorising  officer  responsible  shall 
2. 
lay  down,  in  compliance  with  the  principle  of 
sound  financial  management,  the  nature  of  the 
supporting  documents  referred  to  in  paragraph  1 
in accordance with the basic act and the contracts 
and  agreements  concluded  with  the  beneficiary. 
financial 
Interim  and 
constitute 
implementation 
shall 
supporting  documents 
the  purposes  of 
paragraph 1. 

technical  and 

reports, 

final 

for 

The  authorising  officer  responsible  shall 
2. 
lay  down,  in  compliance  with  the  principle  of 
sound  financial  management,  the  nature  of  the 
supporting  documents  referred  to  in  paragraph  1 
in accordance with the basic act and the contracts 
and  agreements  concluded  with  the  recipient 
beneficiary.  Interim  and  final 
technical  and 
financial  implementation  reports,  shall  constitute 
supporting  documents 
the  purposes  of 
paragraph 1. 

for 

Precision of terminology 

Precision of terminology 

The supporting documents shall be kept by 
3. 
the  authorising  officer  responsible  in  accordance 
with Articles 48 and 49. 

The supporting documents shall be kept by 
3. 
the  authorising  officer  responsible  in  accordance 
with Articles 48 and 49. 

EN 

Error! Unknown document property name. 

EN 

 
 
 
 
 
 
 
 
 
Article 105 
Booking of pre-financing and interim payments 
(Article 81 of the Financial Regulation) 

Article 104 5 
Booking of pre-financing and interim Types of 
payment 
(Article 81 of the Financial Regulation) 

Order of Articles 104 and 105 will be 
modified to correspond with chronology 

1. 
Pre-financing  is  intended  to  provide  the 
beneficiary  with  a  float.  It  may  be  split  into  a 
number of payments. 

1. 
Pre-financing  is  intended  to  provide  the 
beneficiary recipient with a float. It may be split 
into  a  number  of  payments  in  accordance  with 
sound financial management. 

Pre-financing  is  possible  for  any  kind  of 
recipients. 

An 

2. 
interim  payment,  which  may  be 
repeated,  is  intended  to  reimburse  expenditure 
incurred  by  the  beneficiary  on  the  basis  of  a 
statement  of  expenditure  when  the  action  is  in 
progress. It may clear pre-financing in whole or in 
part,  without  prejudice  to  the  provisions  of  the 
basic act. 

An 

2. 
interim  payment,  which  may  be 
repeated,  is  intended  to  reimburse  expenditure 
incurred by the recipient beneficiary. on the basis 
of  a  cost  statement  or  an  invoice  of  expenditure 
when  the  action  is  in  progress  or  to  pay  for  
services,  supplies  or  works  completed  and 
delivered  at  interim  stages  of  the  contract.  It 
may  clear  pre-financing  in  whole  or  in  part, 
without  prejudice  to  the  provisions  of  the  basic 
act. 

Interim  payments  can  be  paid  during  the 
lifetime of the contract for partial delivery. 

Interim  payments  are  made  on  the  basis  of 
costs  approved  by  the  AO.  The  clearing  of 
the prefinancing shall be made in accordance 
with the rules referred to in Article 81.3 FR. 

3. 
The  closure  of  the  expenditure  shall  take 
the  form  of  the  payment  of  the  balance,  which 
may  not  be  repeated  and  clears  all  preceding 
payments, or a recovery order. 

3. 
The  closure  of  the  expenditure  shall  take 
the  form  of  the  payment  of  the  balance,  which 
may  not  be  repeated  and  clears  all  preceding 
payments, or a recovery order. 

In case of contestation another payment may 
be made after the "balance" payment. 

"Clearing a payment" is confusing. 

EN 

Error! Unknown document property name. 

EN 

 
 
 
SECTION 5 
TIME LIMITS FOR EXPENDITURE 
OPERATIONS 

SECTION 5 
TIME LIMITS FOR EXPENDITURE 
OPERATIONS 

Article 106 
Payment time limits and default interest 
(Article 83 of the Financial Regulation) 

Article 106 
Payment time limits and default interest 
(Article 83 of the Financial Regulation) 

1. 
Sums  due  shall  be  paid  within  no  more 
than  forty-five  calendar  days  from  the  date  on 
which an admissible payment request is registered 
by  the  authorised  department  of  the  authorising 
officer  responsible;  the  date  of  payment  shall  be 
understood  to  mean  the  date  on  which  the 
institution's account is debited. 

1. 
Sums  due  shall  be  paid  within  no  more 
than  forty-five  calendar  days  from  the  date  on 
which  an  admissible  payment  request  an  invoice 
or a cost statement is registered by the authorised 
department of the authorising officer responsible; 
the  date  of  payment  shall  be  understood  to  mean 
the  date  on  which  the  institution's  account  is 
debited. 

The  payment  request  is  not  admissible  if  at  least 
one essential requirement is not met. 

The  payment  request  is  not  admissible  if  at  least 
one essential requirement is not met. 

Where the payment request is not admissible, the 
authorising  officer  shall  inform  the  contractor  or 
beneficiary within 30 calendar days from the date 
on  which  the  payment  request  was  initially 
received.  That 
include  a 
description of all deficiencies. 

information  shall 

Where the payment request is not admissible, the 
authorising  officer  shall  inform  the  contractor  or 
beneficiary within 30 calendar days from the date 
on  which  the  payment  request  was  initially 
received.  That 
include  a 
description of all deficiencies. 

information  shall 

The  word  ‘admissible’  is  unnecessary  and 
redundant:  by  definition,  when  a  payment 
request  is  registered,  it  means  that  it  is 
admissible. 

The  payment  period 

in 
2. 
paragraph  1  shall  be  thirty  calendar  days  for 

referred 

to 

The  payment  period 

in 
2. 
paragraph  1  shall  be  thirty  calendar  days  for 

referred 

to 

EN 

Error! Unknown document property name. 

EN 

 
 
 
 
 
 
 
The  payment  is  under  the  condition  of  the 
approval  of  a  report.  Where  a  certificate  is 
due  (for  example  an  audit  certificate)  the 
report will not be approved in the absence of 
the 
term 
"certificate" can be deleted. 

certificate.  Therefore 

the 

payments  relating  to  service  or  supply  contracts, 
save where the contract provides otherwise. 

payments  relating  to  service  or  supply  contracts, 
save where the contract provides otherwise. 

3. 
For  contracts,  grant  agreements  and 
decisions  under  which  payment  depends  on  the 
approval of a report or a certificate, the time-limit 
for  the  purposes  of  the  payment  periods  referred 
to  in  paragraphs  1  and  2  shall  not  begin  to  run 
until the report or certificate in question has been 
approved.  The  beneficiary  shall  be  informed 
without delay. 

3. 
For  contracts,  grant  agreements  and 
decisions  under  which  payment  depends  on  the 
approval of a report or a certificate, the time-limit 
for  the  purposes  of  the  payment  periods  referred 
to  in  paragraphs  1  and  2  shall  not  begin  to  run 
until the report or certificate in question has been 
approved.  The  recipient  beneficiary  shall  be 
informed without delay. 

The time allowed for approval may not exceed: 

The time allowed for approval may not exceed: 

20  calendar  days 

(a) 
for  straightforward 
contracts  relating  to  the  supply  of  goods  and 
services; 

20  calendar  days 

(a) 
for  straightforward 
contracts  relating  to  the  supply  of  goods  and 
services; 

45  calendar  days  for  other  contracts  and 

(b) 
grant agreements and decisions; 

45  calendar  days  for  other  contracts  and 

(b) 
grant agreements and decisions; 

(c) 
60  calendar  days  for  contracts  and  grant 
agreements  and  decisions  involving  technical 
services or actions which are particularly complex 
to evaluate. 

(c) 
60  calendar  days  for  contracts  and  grant 
agreements  and  decisions  involving  technical 
services or actions which are particularly complex 
to evaluate. 

In any case, the contractor or beneficiary shall be 
informed 
that 
payments  might  be  delayed  for  the  purpose  of 
approval of a report. 

in  advance  of 

the  possibility 

In any case, the contractor or beneficiary shall be 
informed 
that 
payments  might  be  delayed  for  the  purpose  of 
approval of a report. 

in  advance  of 

the  possibility 

The  authorising  officer  responsible  shall  inform  The  authorising  officer  responsible  may  reject 

EN 

Error! Unknown document property name. 

EN 

 
 
 
 
 
 
 
 
the beneficiary by means of a formal document of 
any suspension of the period allowed for approval 
of the report or certificate. 

least  one  essential 
the  report  where  at 
requirement  is  not  met  or  suspend  the  time-
limit  for  approval  because  the  appropriate 
supporting documents have not been produced 
is  necessary  to 
or  additional 
approve the report. 

information 

He/she shall inform the recipient the beneficiary 
by  means  of  a  formal  document  of  any rejection 
of the report or suspension of the period allowed 
for approval of the report or certificate and state 
the reasons for the rejection or suspension. 

In  case  of  rejection  of 
the  report  and 
submission  of  a  new  report,  the  approval 
procedure  in  accordance  with  the  first  to  fifth 
subparagraphs shall apply to the new report. 

In case of suspension, time for the purposes of 
the  remainder  of  the  approval  period  shall 
begin to run again from the date on which the 
requested information is received. 

The  authorising  officer  responsible  may  decide 
that  a  single  time-limit  for  the  approval  of  the 
report  or  the  certificate,  and  for  payment  shall 
apply.  This  single  time-limit  may  not  exceed  the 
aggregated  maximum  applicable  periods  for 
approval  of  the  report  or  certificate  and  for 
payment. 

The  authorising  officer  responsible  may  decide 
that  a  single  time-limit  for  the  approval  of  the 
report  or  the  certificate,  and  for  payment  shall 
apply.  This  single  time-limit  may  not  exceed  the 
aggregated  maximum  applicable  periods  for 
approval  of  the  report  or  certificate  and  for 
payment. 

4. 

The  authorising  officer  responsible  may  4.  Where 

at 

least 

one 

essential 

The  procedure  to  reject  a  non  admissible 
the 
payment 

is  detailed.  For 

request 

EN 

Error! Unknown document property name. 

EN 

 
 
suspend  the  time  limit  for  payment  by  informing 
creditors, at any time during the period referred to 
in paragraph 1, that the payment request cannot be 
met,  either  because  the  amount  is  not  due  or 
because  the  appropriate  supporting  documents 
have  not  been  produced.  If  information  comes  to 
the  notice  of  the  authorising  officer  responsible 
which  puts  in  doubt  the  eligibility  of  expenditure 
appearing  in  a  payment  request,  the  authorising 
officer may suspend the time limit for payment for 
the  purpose  of  further  verification,  including  an 
on-the-spot  check,  in  order  to  ascertain,  prior  to 
payment,  that  the  expenditure  is  indeed  eligible. 
The authorising officer shall inform the contractor 
or beneficiary in question as soon as possible and 
set out the reasons for the suspension. 

information of the beneficiary or contractor a 
deadline is fixed as well as the necessity of a 
clear motivation. 

The first stage of control is formal and shall 
be  based  on  a  check-list.  The  beneficiary 
shall  know  rapidly  if  some  documents  are 
missing. The text is clarified in that sense and 
the  delay  is  extended  to  30  days.  If  one 
document  is  missing,  the  request  is  rejected 
and a new payment procedure shall start with 
the reception of a new request with required 
documents. 

The  second  stage  is  an  analysis  of  the 
documents, when these documents have been 
received  completely  (instruction  phase).  The 
AOSD shall then have the time for approval 
defined under Paragraph 3. 

requirement  of  the  cost  statement  or  the 
invoice is not met, the request may be rejected.  

inform 

The  authorising  officer  shall 
the 
recipient  of  the  rejection  of  the  request  within 
30 calendar days from the date on which it was 
initially  received.  The  payment  procedure  in 
accordance with paragraph 1 shall apply to the 
new request. 

incomplete 

information  contained 
is 

The  authorising  officer  responsible  may  suspend 
the time limit for payment by informing creditors, 
at  any  time  during  the  period  referred  to  in 
paragraph  1,  that  the  invoice  or  cost  statement 
payment  request  cannot  be  paid  met,  either 
because  the 
in  the 
submitted  documents 
or 
unsatisfactory. the amount is not due or because 
the  appropriate  supporting  documents  have  not 
been produced. If information comes to the notice 
of  the  authorising  officer  responsible  which  puts 
in doubt the eligibility of expenditure appearing in 
a cost statement payment request, the authorising 
officer may suspend the time limit for payment for 
the  purpose  of  further  verification,  including  an 
on-the-spot  check,  in  order  to  ascertain,  prior  to 
payment,  that  the  expenditure  is  indeed  eligible. 
The authorising officer shall inform the contractor 
or beneficiary in question as soon as possible and 
set out the reasons for the suspension. 

EN 

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EN 

 
 
 
 
Time  for  the  purposes  of  the  remainder  of  the 
payment period shall begin to run again from the 
date  on  which  the  properly  formulated  payment 
request is first registered. 

Time  for  the  purposes  of  the  remainder  of  the 
payment period shall begin to run again from the 
date on which the properly formulated documents 
are payment request is first registered. 

5. 
On  expiry  of  the  time-limits  laid  down  in 
paragraphs 1, 2 and 3, the creditor shall be entitled 
to  interest  in  accordance  with  the  following 
provisions: 

5. 
On  expiry  of  the  time-limits  laid  down  in 
paragraphs 1, 2 and 3, the creditor shall be entitled 
to  interest  in  accordance  with  the  following 
provisions: 

the interest rates shall be those referred to 

(a) 
in the first subparagraph of Article 86(2); 

the interest rates shall be those referred to 

(a) 
in the first subparagraph of Article 86(2); 

(b) 
the interest shall be payable for the period 
elapsing  from  the  calendar  day  following  expiry 
of  the  time-limit  for  payment  up  to  the  day  of 
payment. 

(b) 
the interest shall be payable for the period 
elapsing  from  the  calendar  day  following  expiry 
of  the  time-limit  for  payment  up  to  the  day  of 
payment. 

The principle of automatic interest has been 
introduced in 2006 and can not be changed. 

The  first  subparagraph  shall  apply  for  sums 
paid  from  the  budget  in  direct  management 
mode  and  shall  not  apply  to  the  profit  of 
Member States and the entrusted entities listed 
in  Article  53(1)  point  2  of  the  Financial 
Regulation. 

Member States were already out of the scope 
of  this  Article  (paragraph  below).  It  is 
proposed  to  exclude  from  the  scope  of  this 
article all entrusted entities. 

By way of exception, when the interest calculated 
in  accordance  with  the  provisions  of  the  first 
subparagraph is lower than or equal to EUR 200, 
it shall be paid to the creditor only upon a demand 
submitted  within  two  months  of  receiving  late 

By way of exception, when the interest calculated 
in  accordance  with  the  provisions  of  the  first 
subparagraph is lower than or equal to EUR 200, 
it shall be paid to the creditor only upon a demand 
submitted  within  two  months  of  receiving  late 

EN 

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EN 

 
 
 
 
 
 
 
payment. 

payment. 

The  first  and  the  second  subparagraphs  shall  not 
apply to Member States. 

The  first  and  the  second  subparagraphs  shall  not 
apply to Member States. 

to 

Each 

institution  shall  submit 

6. 
the 
budgetary  authority  a  report  on  the  compliance 
with the time-limits and  on the suspension of the 
time-limits  laid  down  in  paragraphs  1  to  5.  The 
report of the Commission shall be annexed to the 
summary of the annual activity reports referred to 
in Article 60(7) of the Financial Regulation. 

to 

Each 

institution  shall  submit 

6. 
the 
budgetary  authority  a  report  on  the  compliance 
with the time-limits and on the suspension of the 
time-limits  laid  down  in  paragraphs  1  to  5.  The 
report of the Commission shall be annexed to the 
summary of the annual activity reports referred to 
in Article 60(7) of the Financial Regulation. 

CHAPTER 7 
IT SYSTEMS 

CHAPTER 7 
IT SYSTEMS 

Article 107 
Description of IT systems 
(Article 84 of the Financial Regulation) 

Article 107 
Description of IT systems 
(Article 84 of the Financial Regulation) 

Where computer systems and subsystems are used 
to process budget implementation operations, a 
full and up-to-date description of each system or 
subsystem shall be required. 
Each description shall define the content of all 
data fields and describe how the system treats 
each individual operation. It shall show in detail 
how the system guarantees the existence of a 
complete audit trail for each operation. 

Where computer systems and subsystems are used 
to  process  budget  implementation  operations,  a 
full  and  up-to-date  description  of  each  system  or 
subsystem shall be required. 
Each  description  shall  define  the  content  of  all 
data  fields  and  describe  how  the  system  treats 
each  individual  operation.  It  shall  show  in  detail 
how  the  system  guarantees  the  existence  of  a 
complete audit trail for each operation. 

EN 

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EN 

 
 
 
 
 
 
 
Article 108 
Periodical save 
(Article 84 of the Financial Regulation) 

Article 108 
Periodical save 
(Article 84 of the Financial Regulation) 

The data in computer systems and subsystems 
shall be saved periodically and kept in a safe 
place. 

The  data  in  computer  systems  and  subsystems 
shall  be  saved  periodically  and  kept  in  a  safe 
place. 

CHAPTER 8 
INTERNAL AUDITOR 

CHAPTER 8 
INTERNAL AUDITOR 

Article 109 
Appointment of the internal auditor 
(Article 85 of the Financial Regulation) 

Article 109 
Appointment of the internal auditor 
(Article 85 of the Financial Regulation) 

1. 
Each  institution  shall  appoint  its  internal 
auditor  in  accordance  with  arrangements  adapted 
to  its  specific  features  and  requirements.  The 
institution shall inform the budgetary authority of 
the appointment of the internal auditor. 

1. 
Each  institution  shall  appoint  its  internal 
auditor  in  accordance  with  arrangements  adapted 
to  its  specific  features  and  requirements.  The 
institution shall inform the budgetary authority of 
the appointment of the internal auditor. 

Each 

institution 

shall  determine, 

2. 
in 
accordance  with  its  specific  features  and  its 
requirements,  the  scope  of  the  mission  of  the 
internal  auditor  and  shall  lay  down  in  detail  the 
objectives  and  procedures  for  the  exercise  of  the 
internal  audit  function  with  due  respect  for 
international internal audit standards. 

Each 

institution 

shall  determine, 

2. 
in 
accordance  with  its  specific  features  and  its 
requirements,  the  scope  of  the  mission  of  the 
internal  auditor  and  shall  lay  down  in  detail  the 
objectives  and  procedures  for  the  exercise  of  the 
internal  audit  function  with  due  respect  for 
international internal audit standards. 

EN 

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EN 

 
 
 
 
 
 
 
The  institution  may  appoint  as  internal 
3. 
auditor,  by  virtue  of  their  particular  competence, 
an  official  or  other  servant  covered  by  the  Staff 
Regulations chosen from nationals of the Member 
States. 

The  institution  may  appoint  as  internal 
3. 
auditor,  by  virtue  of  their  particular  competence, 
an  official  or  other  servant  covered  by  the  Staff 
Regulations chosen from nationals of the Member 
States. 

If  two  or  more  institutions  appoint  the 
4. 
the 
internal  auditor 
same 
necessary  arrangements  for  him  to  be  declared 
liable for his actions as laid down in Article 114. 

they  shall  make 

If  two  or  more  institutions  appoint  the 
4. 
the 
internal  auditor 
same 
necessary  arrangements  for  him  to  be  declared 
liable for his actions as laid down in Article 114. 

they  shall  make 

The  institution  shall  inform  the  budgetary 
5. 
authority  when  the  duties  of  the  internal  auditor 
are terminated. 

The  institution  shall  inform  the  budgetary 
5. 
authority  when  the  duties  of  the  internal  auditor 
are terminated. 

Article 110 
Operational resources 
(Article 86 of the Financial Regulation) 

Article 110 
Operational resources 
(Article 86 of the Financial Regulation) 

The institution shall provide the internal auditor 
with the resources required for the proper 
performance of his audit function and a mission 
charter detailing his tasks, duties and obligations. 

the  resources  required  for 

The  institution  shall  provide  the  internal  auditor 
with 
the  proper 
performance  of  his  audit  function  and  a  mission 
charter detailing his tasks, duties and obligations. 

Article 111 
Work programme 
(Article 86 of the Financial Regulation) 

Article 111 
Work programme 
(Article 86 of the Financial Regulation) 

The  internal  auditor  shall  adopt  his  work 

1. 
programme and shall submit it to the institution. 

The  internal  auditor  shall  adopt  his  work 

1. 
programme and shall submit it to the institution. 

EN 

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EN 

 
 
 
 
 
 
 
 
The institution may ask the internal auditor 
2. 
to  carry  out  audits  not  included  in  the  work 
programme referred to in paragraph 1. 

The institution may ask the internal auditor 
2. 
to  carry  out  audits  not  included  in  the  work 
programme referred to in paragraph 1. 

Article 112 
Reports of the internal auditor 
(Article 86 of the Financial Regulation) 

Article 112 
Reports of the internal auditor 
(Article 86 of the Financial Regulation) 

the  annual 

internal  audit 

The  internal  auditor  shall  submit  to  the 
1. 
institution 
report 
provided  for  in  Article  86(3)  of  the  Financial 
Regulation,  indicating  the  number  and  type  of 
internal 
the  principal 
carried  out, 
recommendations  made  and  the  action  taken  on 
those recommendations. 

audits 

the  annual 

internal  audit 

The  internal  auditor  shall  submit  to  the 
1. 
institution 
report 
provided  for  in  Article  86(3)  of  the  Financial 
Regulation,  indicating  the  number  and  type  of 
internal 
the  principal 
carried  out, 
recommendations  made  and  the  action  taken  on 
those recommendations. 

audits 

That  annual  report  shall  also  mention  any 
systemic  problems  detected  by  the  specialised 
panel  set  up  pursuant  to  Article  66(4)  of  the 
Financial Regulation. 

That  annual  report  shall  also  mention  any 
systemic  problems  detected  by  the  specialised 
panel  set  up  pursuant  to  Article  66(4)  of  the 
Financial Regulation. 

Each institution shall consider whether the 
2. 
recommendations  made  in  the  reports  of  its 
internal  auditor  are  suitable  for  an  exchange  of 
best practices with the other institutions. 

Each institution shall consider whether the 
2. 
recommendations  made  in  the  reports  of  its 
internal  auditor  are  suitable  for  an  exchange  of 
best practices with the other institutions. 

3. 
The  internal  auditor  shall,  during  the 
elaboration of his report, particularly focus on the 
overall  compliance  with  the  principle  of  sound 
financial  management  and  shall  ensure 
that 
appropriate measures have been taken in order to 

3. 
The  internal  auditor  shall,  during  the 
elaboration of his report, particularly focus on the 
overall  compliance  with  the  principle  of  sound 
financial  management  and  shall  ensure 
that 
appropriate measures have been taken in order to 

EN 

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EN 

 
 
 
 
 
 
 
steadily improve and enhance its application. 

steadily improve and enhance its application. 

Article 113 
Independence 
(Article 87 of the Financial Regulation) 

Article 113 
Independence 
(Article 87 of the Financial Regulation) 

The internal auditor shall enjoy complete 
independence in the conduct of his audits. He may 
not be given any instructions nor be restricted in 
any way as regards the performance of the 
functions which, by virtue of his appointment, are 
assigned to him under the Financial Regulation. 

The 
internal  auditor  shall  enjoy  complete 
independence in the conduct of his audits. He may 
not  be  given  any  instructions  nor  be  restricted  in 
any  way  as  regards  the  performance  of  the 
functions which, by virtue of his appointment, are 
assigned to him under the Financial Regulation. 

Article 114 
Liability of the internal auditor 
(Article 87 of the Financial Regulation) 

Article 114 
Liability of the internal auditor 
(Article 87 of the Financial Regulation) 

The institution alone, proceeding in accordance 
with this Article, may act to have the internal 
auditor, as an official or other servant subject to 
the Staff Regulations, declared liable for his 
actions. 
The institution shall take a reasoned decision to 
open an investigation. That decision shall be 
communicated to the interested party. The 
institution may put in charge of the investigation, 
under its direct responsibility, one or more 
officials of a grade equal to or higher than that of 
the member of staff concerned. In the course of 
the investigation, the views of the interested party 
shall be heard. 

The  institution  alone,  proceeding  in  accordance 
with  this  Article,  may  act  to  have  the  internal 
auditor,  as  an  official  or  other  servant  subject  to 
the  Staff  Regulations,  declared  liable  for  his 
actions. 
The  institution  shall  take  a  reasoned  decision  to 
open  an  investigation.  That  decision  shall  be 
communicated 
interested  party.  The 
institution may put in charge of the investigation, 
under  its  direct  responsibility,  one  or  more 
officials of a grade equal to or higher than that of 
the  member  of  staff  concerned.  In  the  course  of 
the investigation, the views of the interested party 
shall be heard. 

the 

to 

EN 

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EN 

 
 
 
 
 
 
The investigation report shall be communicated to 
the interested party, who shall then be heard by 
the institution on the subject of that report. 
On the basis of the report and the hearing, the 
institution shall adopt either a reasoned decision 
terminating the proceedings or a reasoned 
decision in accordance with Articles 22, 86 and 
Annex IX of the Staff Regulations. Decisions 
imposing disciplinary measures or financial 
penalties shall be notified to the interested party 
and communicated, for information purposes, to 
the other institutions and the Court of Auditors. 
The interested party may bring an action in 
respect of such decisions before the Court of 
Justice of the European Communities, as provided 
for in the Staff Regulations. 

the  proceedings  or  a 

The investigation report shall be communicated to 
the  interested  party,  who  shall  then  be  heard  by 
the institution on the subject of that report. 
On  the  basis  of  the  report  and  the  hearing,  the 
institution  shall  adopt  either  a  reasoned  decision 
terminating 
reasoned 
decision  in  accordance  with  Articles  22,  86  and 
Annex  IX  of  the  Staff  Regulations.  Decisions 
imposing  disciplinary  measures  or 
financial 
penalties  shall  be  notified  to  the  interested  party 
and  communicated,  for  information  purposes,  to 
the other institutions and the Court of Auditors. 
The  interested  party  may  bring  an  action  in 
respect  of  such  decisions  before  the  Court  of 
Justice of the European Communities, as provided 
for in the Staff Regulations. 

Article 115 
Action before the Court of Justice of the European 
Communities 
(Article 87 of the Financial Regulation) 

Article 115 
Action before the Court of Justice of the European 
Communities 
(Article 87 of the Financial Regulation) 

Without prejudice to the remedies allowed by the 
Staff Regulations, the internal auditor may bring 
an action directly before the Court of Justice of 
the European Communities in respect of any act 
relating to the performance of his duties as 
internal auditor. Such an action must be lodged 
within three months running from the calendar 
day on which the act in question is notified. 
Such actions shall be investigated and heard as 
provided for in Article 91(5) of the Staff 

Without prejudice to the remedies allowed by the 
Staff  Regulations,  the  internal  auditor  may  bring 
an  action  directly  before  the  Court  of  Justice  of 
the  European  Communities  in  respect  of  any  act 
relating  to  the  performance  of  his  duties  as 
internal  auditor.  Such  an  action  must  be  lodged 
within  three  months  running  from  the  calendar 
day on which the act in question is notified. 
Such  actions  shall  be  investigated  and  heard  as 
the  Staff 
provided  for 

in  Article  91(5)  of 

EN 

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EN 

 
 
 
 
 
 
 
Regulations of Officials of the European 
Communities. 

Regulations  of  Officials  of 
Communities. 

the  European 

EN 

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EN 

 
E:\_common\RF & MODEX\REVISION RF-MODEX 2010\2009.11.10 Working document\Version CIS\IMPLEMENTING RULES title V and onwards - Work doc - FR review 2010.doc 

WORKING DOCUMENT: TABLE IMPLEMENTING RULES (II/II) 

Commission Regulation 2342/2002 

Proposed amendment 

Justification 

TITLE V 
PROCUREMENT 

TITLE V 
PROCUREMENT 

CHAPTER 1 
GENERAL PROVISIONS 

CHAPTER 1 
GENERAL PROVISIONS 

SECTION 1 
SCOPE AND AWARD PRINCIPLES 

SECTION 1 
SCOPE AND AWARD PRINCIPLES 

Article 116 
Definitions and scope 
(Article 88 of the Financial Regulation) 

Article 116 
Definitions and scope 
(Article 88 of the Financial Regulation) 

1. 
Building contracts cover the purchase, long 
lease,  usufruct,  leasing,  rental  or  hire  purchase, 
with  or  without  option  to  buy,  of  land,  existing 
buildings or other real estate. 

1. 
Building contracts cover the purchase, long 
lease,  usufruct,  leasing,  rental  or  hire  purchase, 
with  or  without  option  to  buy,  of  land,  existing 
buildings or other real estate. 

Supply  contracts  cover 

2. 
the  purchase, 
leasing,  rental  or  hire  purchase,  with  or  without 
option  to  buy,  of  products.  A  contract  for  the 

Supply  contracts  cover 

2. 
the  purchase, 
leasing,  rental  or  hire  purchase,  with  or  without 
option  to  buy,  of  products.  A  contract  for  the 

EN 

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supply of products and, incidentally, for sitting and 
installation shall be considered a supply contract.  

supply of products and, incidentally, for sitting and 
installation shall be considered a supply contract.  

3. 
Works contracts cover either the execution, 
or  both  the  execution  and  design,  of  works  or  a 
work  related  to  one  of  the  activities  referred  to  in 
Annex  I  to  Directive  2004/18/EC  of  the  European 
Parliament and of the Council9 or the realisation, by 
whatever  means,  of  a  work  corresponding  to  the 
requirements 
contracting 
authority.  A 'work' means the outcome of building 
or civil engineering works taken as a whole that is 
sufficient of itself to fulfil an economic or technical 
function. 

specified 

the 

by 

3. 
Works contracts cover either the execution, 
or  both  the  execution  and  design,  of  works  or  a 
work  related  to  one  of  the  activities  referred  to  in 
Annex  I  to  Directive  2004/18/EC  of  the  European 
Parliament  and  of  the  Council10  or  the  realisation, 
by whatever means, of a work corresponding to the 
requirements 
contracting 
authority.  A 'work' means the outcome of building 
or civil engineering works taken as a whole that is 
sufficient of itself to fulfil an economic or technical 
function. 

specified 

the 

by 

Service  contracts  cover  all  intellectual  and 
4. 
non-intellectual  services  other  than  those  covered 
by  supply  contracts,  works  contracts  and  building 
contracts.  Those services are listed in Annexes IIA 
and IIB to Directive 2004/18/EC.  

Service  contracts  cover  all  intellectual  and 
4. 
non-intellectual  services  other  than  those  covered 
by  supply  contracts,  works  contracts  and  building 
contracts.  Those services are listed in Annexes IIA 
and IIB to Directive 2004/18/EC.  

5. 
A  contract  covering  both  products  and 
services  shall  be  considered  a  service  contract 
where the value of the services in question exceeds 
that of the products included in the contract. 

5. 
A  contract  covering  both  products  and 
services  shall  be  considered  a  service  contract 
where the value of the services in question exceeds 
that of the products included in the contract. 

A  contract  having  as  its  object  services  and 
involving works that are only incidental in relation 
to  the  principal  object  of  the  contract  shall  be 

A  contract  having  as  its  object  services  and 
involving works that are only incidental in relation 
to  the  principal  object  of  the  contract  shall  be 

9 
10 

OJ L 134, 30.4.2004, p. 114. 
OJ L 134, 30.4.2004, p. 114. 

EN 

 Error! Unknown document property name.  EN 

 
 
 
 
 
                                                 
considered a service contract. 

considered a service contract. 

A contract having as its object services covered by 
Annex  IIA  to  Directive  2004/18/EC  and  services 
covered  by  Annex  IIB  thereto  shall  be  considered 
as covered by Annex IIA if the value of the services 
listed  in  that  Annex  exceeds  that  of  the  services 
listed in Annex IIB. 

A contract having as its object services covered by 
Annex  IIA  to  Directive  2004/18/EC  and  services 
covered  by  Annex  IIB  thereto  shall  be  considered 
as covered by Annex IIA if the value of the services 
listed  in  that  Annex  exceeds  that  of  the  services 
listed in Annex IIB. 

5a. 
The  description  of  the  various  types  of 
contract  is  based  on  the  reference  nomenclature 
procurement 
constituted 
vocabulary 
the  meaning  of 
Regulation  (EC)  No  2195/2002  of  the  European 
Parliament and of the Council11. 

the 
by 
(CPV)  within 

common 

5a. 
The  description  of  the  various  types  of 
contract  is  based  on  the  reference  nomenclature 
procurement 
constituted 
vocabulary 
the  meaning  of 
Regulation  (EC)  No  2195/2002  of  the  European 
Parliament and of the Council12. 

the 
by 
(CPV)  within 

common 

In  the  event  of  differences  between  the  CPV  and 
the  statistical  classification  of  economic  activities 
in  the  European  Community  (NACE),  listed  in 
Annex  I  to  Directive  2004/18/EC,  or  between  the 
CPV  and  the  Central  Product  Classification  (CPC) 
(provisional  version),  listed  in  Annex  II  to  that 
Directive,  the  NACE  nomenclature  or  the  CPC 
nomenclature respectively shall take precedence. 

In  the  event  of  differences  between  the  CPV  and 
the  statistical  classification  of  economic  activities 
in the European Community Union (NACE), listed 
in Annex I to Directive 2004/18/EC, or between the 
CPV  and  the  Central  Product  Classification  (CPC) 
(provisional  version),  listed  in  Annex  II  to  that 
Directive,  the  NACE  nomenclature  or  the  CPC 
nomenclature respectively shall take precedence. 

6. 
The  terms  «contractor»,  «supplier»  and 
«service  provider»  refer  to  any  natural  or  legal 
person  or  public  entity  or  consortium  of  such 
persons  and/or  bodies  which  offers  to  execute 

6. 
The  terms  «contractor»,  «supplier»  and 
«service  provider»  refer  to  any  natural  or  legal 
person  or  public  entity  or  consortium  of  such 
persons  and/or  bodies  which  offers  to  execute 

11 
12 

OJ L 340, 16.12.2002, p. 1. 
OJ L 340, 16.12.2002, p. 1. 

EN 

 Error! Unknown document property name.  EN 

 
 
 
 
 
                                                 
works,  supply  products  and  provide  services 
respectively.  The 
terms  «economic  operator» 
covers  «contractors»,  «suppliers»  and  «service 
providers».  Economic  operators  who  have 
submitted  a  tender  are  referred  to  as  «tenderers». 
Those who have asked to be allowed to take part in 
a restricted procedure, a competitive dialogue, or a 
as 
negotiated 
«candidates». 

procedure 

referred 

are 

to 

works,  supply  products  and  provide  services 
respectively.  The 
terms  «economic  operator» 
covers  «contractors»,  «suppliers»  and  «service 
providers».  Economic  operators  who  have 
submitted  a  tender  are  referred  to  as  «tenderers». 
Those who have asked to be allowed to take part in 
a restricted procedure, a competitive dialogue, or a 
as 
negotiated 
«candidates». Economic operators registered in a 
list of vendors according to Article 128(1)(b) are 
referred to as "vendors". 

procedure 

referred 

are 

to 

Consortia of economic operators shall be authorised 
to  submit  tenders  or  to  be  candidates.  Contracting 
authorities  may  not  demand  that  consortia  must 
have  a  given  legal  form  in  order  to  be  allowed  to 
submit  a  tender  or  request  to  take  part,  but  the 
consortium  selected  may  be  required  to  adopt  a 
given  legal  form  after  it  has  been  awarded  the 
contract  if  this  change  is  necessary  for  proper 
performance of the contract. 

Consortia of economic operators shall be authorised 
to  submit  tenders  or  to  be  candidates.  Contracting 
authorities  may  not  demand  that  consortia  must 
have  a  given  legal  form  in  order  to  be  allowed  to 
submit  a  tender  or  request  to  take  part,  but  the 
consortium  selected  may  be  required  to  adopt  a 
given  legal  form  after  it  has  been  awarded  the 
contract  if  this  change  is  necessary  for  proper 
performance of the contract. 

Departments  of  the  Community  institutions 
7. 
shall  be  considered  to  be  contracting  authorities, 
save  where  they  conclude  between  themselves 
administrative  arrangements  for  the  provision  of 
services, the supply of products or the execution of 
works. 

Departments  of 

the  Community  Union 
7. 
institutions  shall  be  considered  to  be  contracting 
authorities,  save  where  they  conclude  between 
themselves  administrative  arrangements  for  the 
provision of services, the supply of products, or for 
the execution of works or for the implementation 
of building contracts. 

The  executive  agencies  are  part  of  what  is 
considered  direct  management,  are  located 
in  Brussels  and  are  established  to  execute 
programmes on the Commission's behalf. It 
should  be  possible  that  they  can  rely  on 
Commission's  in-house  services  to  cover 
their  administrative  needs  without  recourse 
to public procurement as an option. 

EN 

 Error! Unknown document property name.  EN 

 
 
Article 117 
Framework contracts and specific contracts 
(Article 88 of the Financial Regulation) 

Article 117 
Framework contracts and specific contracts 
(Article 88 of the Financial Regulation) 

Reformulation and repositioning of the 
paragraphs in order to make the concept and 
functioning of the framework contract more 
understandable 

EN 

 Error! Unknown document property name.  EN 

 
Where  a  framework  contract  is  to  be 
1. 
concluded with several economic operators it shall 
be concluded with at least three operators provided 
that  there  is  a  sufficient  number  of  economic 
operators  who  satisfy  the  selection  criteria  or  a 
sufficient number of admissible tenders which meet 
the award criteria. 

Where  a  framework  contract  is  to  be 
1. 
concluded with several economic operators it shall 
be concluded with at least three operators provided 
that  there  is  a  sufficient  number  of  economic 
operators  who  satisfy  the  selection  criteria  or  a 
sufficient number of admissible tenders which meet 
the award criteria. 

A  framework  contract  with  a  number  of  economic 
operators may take the form of contracts which are 
separate but concluded in identical terms. 

A  framework  contract  with  a  number  of  economic 
operators may take the form of contracts which are 
separate but concluded in identical terms. 

The term of a framework contract may not exceed 
four  years,  save  in  exceptional  cases  duly  justified 
in  particular  by  the  subject  of  the  framework 
contract. 

The term of a framework contract may not exceed 
four  years,  save  in  exceptional  cases  duly  justified 
in  particular  by  the  subject  of  the  framework 
contract. 

In sectors subject to a rapid price and technological 
evolution,  framework  contracts  without  reopening 
of competition shall contain a stipulation either on a 
mid-term  review  or  on  a  benchmarking  system. 
After  the  mid-term  review,  if  the  conditions 
initially laid down are no longer geared to the price 
or technological evolution, the contracting authority 
may not use the framework contract concerned and 
shall take appropriate measures to terminate it. 

In sectors subject to a rapid price and technological 
evolution,  framework  contracts  without  reopening 
of competition shall contain a stipulation either on a 
mid-term  review  or  on  a  benchmarking  system. 
After  the  mid-term  review,  if  the  conditions 
initially laid down are no longer geared to the price 
or technological evolution, the contracting authority 
may not use the framework contract concerned and 
shall take appropriate measures to terminate it. 

2. 
Specific  contracts  based  on  framework 
contracts  shall  be  awarded  in  accordance  with  the 
terms of the framework contract, only between the 
contracting  authorities  and  the  economic  operators 

2. 
Specific  contracts  based  on  framework 
contracts  shall  be  awarded  in  accordance  with  the 
terms of the framework contract, only between the 
contracting  authorities  and  the  economic  operators 

EN 

 Error! Unknown document property name.  EN 

 
 
originally party to the framework contract. 

originally party to the framework contract. 

When  awarding  specific  contracts,  the  parties  may 
not make substantial amendments to the terms laid 
down  in  that  framework  contract,  in  particular  in 
the case referred to in paragraph 3. 

When  awarding  specific  contracts,  the  parties  may 
not make substantial amendments to the terms laid 
down  in  that  framework  contract,  in  particular  in 
the case referred to in paragraph 3. 

3. 
Where  a  framework  contract  is  concluded 
with  a  single  economic  operator,  the  specific 
contracts  shall  be  awarded  within  the  limits  of  the 
terms laid down in the framework contract. 

3. 
Where  a  framework  contract  is  concluded 
with  a  single  economic  operator,  the  specific 
contracts  shall  be  awarded  within  the  limits  of  the 
terms laid down in the framework contract. 

the  award  of 

For 
those  specific  contracts, 
contracting  authorities  may  consult  in  writing  the 
economic operator party to the framework contract, 
requesting it to supplement its tender if necessary. 

the  award  of 

For 
those  specific  contracts, 
contracting  authorities  may  consult  in  writing  the 
economic operator party to the framework contract, 
requesting it to supplement its tender if necessary. 

4. 
Specific  contracts  based  on  framework 
contracts  concluded  with  a  number  of  economic 
operators  shall  be  awarded  in  accordance  with  the 
following arrangements: 

4. 
Specific  contracts  based  on  framework 
contracts  concluded  with  a  number  of  economic 
operators  shall  be  awarded  in  accordance  with  the 
following arrangements: 

(a) 
by application of the terms laid down in the 
framework contract without reopening competition; 

(a) 
by application of the terms laid down in the 
framework contract without reopening competition; 

(b) 
where not all the terms are laid down in the 
framework  contract,  after  the  parties  have  again 
competed  on  the  basis  of  the  same  and,  if 
necessary,  more  precisely  formulated  terms,  and, 
where  appropriate,  on  the  basis  of  other  terms 
referred  to  in  the  specification  for  the  framework 
contract. 

(b) 
where not all the terms are laid down in the 
framework  contract,  after  the  parties  have  again 
competed  on  the  basis  of  the  same  and,  if 
necessary,  more  precisely  formulated  terms,  and, 
where  appropriate,  on  the  basis  of  other  terms 
referred  to  in  the  specification  for  the  framework 
contract. 

EN 

 Error! Unknown document property name.  EN 

 
For  every  specific  contract  to  be  awarded  in 
accordance  with  the  arrangements  in  point  (b)  of 
the  first  subparagraph,  contracting  authorities  shall 
consult  in  writing  the  economic  operators  capable 
of  performing  the  contract,  fixing  a  time  limit 
which  is  sufficiently  long  to  allow  tenders  to  be 
submitted.  Tenders  shall  be  submitted  in  writing. 
Contracting  authorities  shall  award  each  specific 
contract to the tenderer who has submitted the best 
tender  on  the  basis  of  the  award  criteria  set  out  in 
the specification for the framework contract. 

For  every  specific  contract  to  be  awarded  in 
accordance with the arrangements in point (b) of 
the  first  subparagraph,  contracting  authorities 
shall  consult  in  writing  the  economic  operators 
capable of performing the contract, fixing a time 
limit  which  is  sufficiently  long  to  allow  tenders 
to  be  submitted.  Tenders  shall  be  submitted  in 
writing.  Contracting authorities shall award each 
specific  contract 
tenderer  who  has 
the 
submitted  the  best  tender  on  the  basis  of  the 
award  criteria  set  out  in  the  specification  for  the 
framework contract. 

to 

1. The  duration  of  a  framework  contract  may 
not  exceed  four  years,  save  in  exceptional 
cases duly justified in particular by the subject 
of the framework contract. 

  Specific  contracts  based  on 

framework 
contracts shall be awarded in accordance with 
the  terms  of  the  framework  contract,  only 
between  the  contracting  authorities  and  the 
contractors of the framework contract. 

  When  awarding  specific contracts, the parties 
may  not  make  substantial  changes    of  the 
framework contract.  

2. Where  a  framework  contract  is  concluded 
with  a  single  economic  operator,  the  specific 
contracts shall be awarded within the limits of 
in  the  framework 
the  terms 

laid  down 

EN 

 Error! Unknown document property name.  EN 

 
contract. 

    In  duly  justified  circumstances,  contracting 
authorities  may  consult 
the 
contractor,  requesting  it  to  supplement  its 
tender if necessary. 

in  writing 

3.  Where  a  framework  contract 
is  to  be 
concluded  with  several  economic  operators,  it 
shall be concluded with at least three operators, 
provided  that  there  is  a  sufficient  number  of 
economic  operators  who  satisfy  the  selection 
criteria  or  a  sufficient  number  of  admissible 
tenders which meet the award criteria. 

A  framework  contract  with  several  economic 
operators  may  take  the  form  of  separate 
contracts which contain identical terms. 

Specific contracts based on framework contracts 
concluded with several economic operators shall 
be  awarded  in  accordance  with  the  following 
arrangements: 

(a) 
in  case  of  framework  contracts  without 
reopening  of  competition  by  application  of  the 
terms  laid  down  in  the  framework  contract 
without reopening competition; 

(b) 
in  case  of  framework  contracts  with 
reopening  of  competition  where  not  all  the  terms 
are laid down in the framework contract, after the 

EN 

 Error! Unknown document property name.  EN 

 
parties have again competed on the basis of the 
same  and, 
if  necessary,  more  precisely 
formulated  terms,  and,  where  appropriate,  on 
the  basis  of  other  terms  referred  to  in  the 
specification for the framework contract. 

shall 

in  writing 

For  every  specific  contract  to  be  awarded  in 
accordance  with  the  arrangements  in  point  (b) 
of  the  first  third  subparagraph,  contracting 
authorities 
the 
consult 
contractors  of  the  framework  contract,  fixing  a 
time  limit  which  is  sufficiently  long  to  allow 
tenders  to  be  submitted.  Tenders  shall  be 
submitted  in  writing.  Contracting  authorities 
shall  award  each  specific  contract  to  the 
tenderer  who  has  submitted  the  best  tender  on 
the  basis  of  the  award  criteria  set  out  in  the 
specification for the framework contract. 

In  sectors  subject  to  a  rapid  price  and 
4.  
technological  evolution,  framework  contracts 
without reopening of competition shall contain a 
stipulation  either  on  a  mid-term  review  or  on  a 
benchmarking  system.  After 
the  mid-term 
review,  if  the  conditions  initially  laid  down  are 
no  longer  adapted  to  the  price  or  technological 
evolution, the contracting authority may not use 
the  framework  contract  concerned  and  shall 
take appropriate measures to terminate it. 

EN 

 Error! Unknown document property name.  EN 

 
 
Only specific contracts based on framework 
5. 
contracts  shall  be  preceded  by  a  budgetary 
commitment. 

Only specific contracts based on framework 
5. 
contracts  shall  be  preceded  by  a  budgetary 
commitment. 

SECTION 2 
PUBLICATION 

SECTION 2 
PUBLICATION 

Article 118 
Advertising of contracts covered by Directive 
2004/18/EC, with the exception of contracts 
referred to in Annex IIB thereto 
(Article 90 of the Financial Regulation) 

Article 118 
Advertising of contracts covered by Directive 
2004/18/EC, with the exception of contracts 
referred to in Annex IIB thereto 
(Article 90 of the Financial Regulation) 

1. 
Publication for contracts with a value equal 
to or above the thresholds laid down in Articles 157 
and 158 shall consist in a pre-information notice, a 
contract notice or simplified contract notice and an 
award notice. 

1. 
Publication for contracts with a value equal 
to or above the thresholds laid down in Articles 157 
and 158 shall consist in a pre-information notice, a 
contract notice or simplified contract notice and an 
award notice. A prior information notice shall be 
compulsory 
contracting 
authority  intends  to  make  use  of  the  possibility 
of shortening time limits for receipt of tenders in 
accordance with Article 140(4). 

only  where 

the 

Deletion  of  Article  157  IR  is  proposed: 
consistency change 

The  pre-information  notice  is  the  notice  by 
2. 
which  the  contracting  authorities  make  known,  by 
way  of  indication,  the  estimated  total  value  of 
contracts  and  framework  contracts,  by  category  of 
service  or  groups  of  products,  and  the  essential 
characteristics of works contracts which they intend 

The  pre-prior  information  notice  is  the 
2. 
notice  by  which  the  contracting  authorities  make 
known,  by  way  of  indication,  the  estimated  total 
value  and  subject  of  contracts  and  framework 
contracts,  by  category  of  service  or  groups  of 
products, and the essential characteristics of works 

Deletion  of  Article  157  IR  is  proposed: 
consistency change 

EN 

 Error! Unknown document property name.  EN 

 
 
 
 
 
to  award  during  a  budgetary  year,  but  excluding 
contracts  under  the  negotiated  procedure  without 
prior  publication  of  a  contract  notice.  The  pre-
information notice shall be compulsory only where 
the estimated total value of the contracts is equal to 
or  above  the  thresholds  laid  down  in  Article  157 
and the contracting authority intends to make use of 
the  possibility  of  shortening  time  limits  for  receipt 
of tenders in accordance with Article 140(4). 

The pre-information notice shall be published either 
by  the  Office  for  Official  Publications  of  the 
European  Communities 
the 
contracting  authorities  themselves  on  their  buyer 
profile as referred to in point (2)(b) of Annex VIII 
to Directive 2004/18/EC. 

(OPOCE)  or  by 

The pre-information notice shall be sent to OPOCE 
or  published  on  the  buyer  profile  as  soon  as 
possible and in any event by no later than 31 March 
of  each  budgetary  year  in  the  case  of  supply  and 
service  contracts  and, 
the  case  of  works 
contracts,  as  soon  as  possible  after  the  decision 
approving the programme for those contracts. 

in 

contracts  which  they  intend  to  award  during  a 
budgetary  financial  year,  but  excluding  contracts 
under 
the  negotiated  procedure  without  prior 
publication  of  a  contract  notice.  The  pre-
information notice shall be compulsory only where 
the estimated total value of the contracts is equal to 
or  above  the  thresholds  laid  down  in  Article  157 
and the contracting authority intends to make use of 
the  possibility  of  shortening  time  limits  for  receipt 
of tenders in accordance with Article 140(4). 

The pre-prior information notice shall be published 
either by the Office for Official Publications Office 
of the European UnionCommunities (Publications 
Office  OPOCE)  or  by  the  contracting  authorities 
themselves  on  their  buyer  profile  as  referred  to  in 
point 
to  Directive 
2004/18/EC. 

(2)(b)  of  Annex  VIII 

The compulsory pre-prior information notice shall 
be  sent  to  the  Publications  Office  OPOCE  or 
published  on  the  buyer  profile  as  soon  as  possible 
and in any event by no later than 31 March of each 
budgetary financial year in the case of supply and 
service  contracts  and, 
the  case  of  works 
contracts,  as  soon  as  possible  after  the  decision 
approving the programme for those contracts. 

in 

Contracting  authorities  which  publish  the  pre-
information notice on their buyer profile shall send 
to OPOCE, electronically and using the format and 
transmission  procedures  specified  in  point  (3)  of 

Contracting authorities which publish the pre-prior 
information notice on their buyer profile shall send 
to  the  Publications  Office  OPOCE,  electronically 
and  using  the  format  and  transmission  procedures 

EN 

 Error! Unknown document property name.  EN 

Change of name for the Publications Office 
according 
Decision 
to 
2009/496/EC,Euratom. 

 
 
 
Annex  VIII  to  Directive  2004/18/EC,  a  notice 
announcing  the  publication  of  a  pre-information 
notice on a buyer profile. 

specified  in  point  (3)  of  Annex  VIII  to  Directive 
2004/18/EC, a notice announcing the publication of 
a pre-prior information notice on a buyer profile. 

The  contract  notice  is  the  means  by  which 
3. 
the  contracting  authorities  make  known 
their 
intention  to  launch  a  procedure  for  the  award  of  a 
contract  or  framework  contract  or  to  set  up  a 
dynamic  purchasing  system  in  accordance  with 
Article  125a.  Without  prejudice 
to  contracts 
concluded  after  a  negotiated  procedure  as  referred 
to  in  Article  126,  The  contract  notice  shall  be 
compulsory for the following contracts: 

The  contract  notice  is  the  means  by  which 
3. 
the  contracting  authorities  make  known 
their 
intention  to  launch  a  procedure  for  the  award  of  a 
contract  or  framework  contract  or  to  set  up  a 
dynamic  purchasing  system  in  accordance  with 
Article  125a.  Without  prejudice 
to  contracts 
concluded  after  a  negotiated  procedure  as  referred 
to  in  Article  126,  Tthe  contract  notice  shall  be 
compulsory for the following contracts: 

(a) 
contracts  with  an  estimated  value  equal  to 
or above the thresholds laid down in points (a) and 
(c) of Article 158(1); 

(a) 
contracts  with  an  estimated  value  equal  to 
or above the thresholds laid down in points (a) and 
(c) of Article 158(1); 

(b) 
research and development contracts listed in 
category  8  of  Annex  II  A  with  an  estimated  value 
of  equal  to  or  above  the  threshold  laid  down  in  in 
point  (b)  of  Article  158(1)  for  research  and 
development contracts listed. 

(b) 
research and development contracts listed in 
category  8  of  Annex  II  A  with  an  estimated  value 
of  equal  to  or  above  the  threshold  laid  down  in  in 
point  (b)  of  Article  158(1)  for  research  and 
development contracts listed. 

Typing  

It  shall  not  be  compulsory  for  specific  contracts 
based on framework contracts. 

It  shall  not  be  compulsory  for  specific  contracts 
based on framework contracts. 

Contracting  authorities  which  wish  to  award  a 
specific  contract  based  on  a  dynamic  purchasing 
system shall make known their intention by means 
of a simplified contract notice. 

Contracting  authorities  which  wish  to  award  a 
specific  contract  based  on  a  dynamic  purchasing 
system shall make known their intention by means 
of a simplified contract notice. 

EN 

 Error! Unknown document property name.  EN 

 
 
 
 
 
In  an  open  procedure  the  contract  notice  shall 
specify the date, time and, where appropriate, place 
of  the  meeting  of  the  opening  committee,  which 
shall be open to the tenderers. 

In  an  open  procedure  the  contract  notice  shall 
specify the date, time and, where appropriate, place 
of  the  meeting  of  the  opening  committee,  which 
shall be open to the tenderers. 

Contracting  authorities  shall  state  whether  or  not 
they  authorise  variants  and  shall  specify 
the 
minimum capacity levels they demand if they make 
use  of  the  possibility  provided  for  in  the  second 
subparagraph  of  Article  135(2).  They  shall  set  out 
the selection criteria referred to in Article 135 that 
they  intend  to  use,  the  minimum  number  of 
candidates they plan to invite to tender and, where 
the 
appropriate, 
the  maximum  number,  and 
they 
objective  and  non-discriminatory  criteria 
intend  to  apply  in  order  to  limit  the  number,  in 
accordance with the second subparagraph of Article 
123(1). 

Contracting  authorities  shall  state  whether  or  not 
they  authorise  variants  and  shall  specify 
the 
minimum capacity levels they demand if they make 
use  of  the  possibility  provided  for  in  the  second 
subparagraph  of  Article  135(2).  They  shall  set  out 
the selection criteria referred to in Article 135 that 
they  intend  to  use,  the  minimum  number  of 
candidates they plan to invite to tender and, where 
the 
appropriate, 
the  maximum  number,  and 
they 
objective  and  non-discriminatory  criteria 
intend  to  apply  in  order  to  limit  the  number,  in 
accordance with the second subparagraph of Article 
123(1). 

Where there is unrestricted, direct and full access to 
the  call  for  tenders  by  electronic  means,  in 
particular  in  the  dynamic  purchasing  systems 
referred  to  in  Article  125a,  the  Internet  address  at 
which  these  documents  can  be  consulted  shall 
appear in the contract notice. 

Where there is unrestricted, direct and full access to 
the  call  for  tenders  by  electronic  means,  in 
particular  in  the  dynamic  purchasing  systems 
referred  to  in  Article  125a,  the  Internet  address  at 
which  these  documents  can  be  consulted  shall 
appear in the contract notice. 

Contracting  authorities  wishing 
to  organise  a 
contest  shall  issue  a  notice  announcing  their 
intention. 

Contracting  authorities  wishing 
to  organise  a 
contest  shall  issue  a  notice  announcing  their 
intention. 

Where  appropriate,  contracting  authorities  shall 
specify  in  the  contract  notice  that  the  procurement 

Where  appropriate,  contracting  authorities  shall 
specify  in  the  contract  notice  that  the  procurement 

EN 

 Error! Unknown document property name.  EN 

 
 
 
 
 
 
is  an 

interinstitutional  procurement 
procedure 
procedure.  In  such  cases,  the  contract  notice  shall 
indicate  the  institutions,  executive  agencies  or 
bodies  referred  to  in  Article  185  of  the  Financial 
Regulation  which  are  involved  in  the  procurement 
procedure, 
the 
procurement  procedure  and  the  global  volume  of 
the  contracts  for  all  those  institutions,  executive 
agencies or bodies. 

institution  responsible  for 

the 

is  an 

interinstitutional  procurement 
procedure 
procedure.  In  such  cases,  the  contract  notice  shall 
indicate  the  institutions,  executive  agencies  or 
bodies  referred  to  in  Articles  185  and  185a  of  the 
Financial  Regulation  which  are  involved  in  the 
procurement  procedure,  the  institution  responsible 
for  the  procurement  procedure  and  the  global 
volume  of  the  contracts  for  all  those  institutions, 
executive agencies or bodies. 

for 

The award notice shall give the outcome of 
4. 
the  award  of  contracts, 
the  procedure 
framework  contracts  or  contracts  based  on  a 
dynamic purchasing system. In the case of contracts 
with  a  value  equal  to  or  above  the  thresholds  laid 
down  in  Article  158,  the  award  notice  shall  be 
compulsory. It shall not be compulsory for specific 
contracts based on framework contracts. 

for 

The award notice shall give the outcome of 
4. 
the  award  of  contracts, 
the  procedure 
framework  contracts  or  contracts  based  on  a 
dynamic purchasing system. In the case of contracts 
with  a  value  equal  to  or  above  the  thresholds  laid 
down  in  Article  158,  the  award  notice  shall  be 
compulsory. It shall not be compulsory for specific 
contracts based on framework contracts. 

The  award  notice  shall  be  sent  to  the  OPOCE  no 
later than 48 calendar days from the date on which 
the  contract  or  framework  contract  is  signed. 
However,  notices  relating  to  contracts  based  on  a 
dynamic  purchasing  system  may  be  grouped 
together  on  a  quarterly  basis.  In  such  cases,  they 
shall  be  sent  to  the  OPOCE  no  later  than  48  days 
after the end of each quarter. 

The award notice shall be sent to the Publications 
Office OPOCE no later than 48 calendar days from 
the  date  on  which  the  contract  or  framework 
contract  is  signed.  However,  notices  relating  to 
contracts  based  on  a  dynamic  purchasing  system 
may  be  grouped  together  on  a  quarterly  basis.  In 
such  cases,  they  shall  be  sent  to  the  Publications 
Office OPOCE no later than 48 days after the end 
of each quarter. 

Contracting  authorities  which  have  held  a  design 
contest  shall  send  the  OPOCE  a  notice  of  the 

Contracting  authorities  which  have  held  a  design 
contest shall send the Publications Office OPOCE 

EN 

 Error! Unknown document property name.  EN 

 
 
 
 
results of the contest. 

a notice of the results of the contest.  

The award notice shall also be sent to the OPOCE 
in  the  case  of  a  contract  or  a  framework  contract 
with  a  value  equal  to  or  above  the  thresholds  laid 
down  in  Article  158  and  awarded  pursuant  to  a 
negotiated procedure without prior publication of a 
the 
contract  notice, 
publication  to  occur  before  the  signature  of  the 
contract, 
terms  and 
conditions set out in Article 158a(1). 

in  accordance  with 

sufficient 

time 

the 

for 

in 

In  case  of  interinstitutional  procedures,  the 
award  notice  shall  be  sent  by  the  contracting 
authority responsible for the procedure. 

The  award  notice  shall  also  be  sent  to  the 
Publications  Office  OPOCE  in  the  case  of  a 
contract or a framework contract with a value equal 
to or above the thresholds laid down in Article 158 
and  awarded  pursuant  to  a  negotiated  procedure 
without  prior  publication  of  a  contract  notice,  in 
sufficient  time  for  the  publication  to  occur  before 
the signature of the contract, in accordance with the 
terms and conditions set out in Article 158a(1). 

Information relating to the value and contractors of 
specific  contracts  based  on  a  framework  contract 
during  a  financial  year  shall  be  published  on  the 
internet website of the contracting authority no later 
than  31 March  following  the  end  of  that  financial 
year  if,  as  a  result  of  the  conclusion  of  a  specific 
contract or of the aggregate volume of the specific 
contracts,  the  thresholds  referred  to  in  Article  158 
are exceeded. 

Information relating to the value and contractors of 
specific  contracts  based  on  a  framework  contract 
during  a  financial  year  shall  be  published  on  the 
internet website of the contracting authority no later 
than  31 March  following  the  end  of  that  financial 
year  if,  as  a  result  of  the  conclusion  of  a  specific 
contract or of the aggregate volume of the specific 
contracts,  the  thresholds  referred  to  in  Article  158 
are exceeded. 

The notices shall be drawn up in accordance 
the 
the 

5. 
with 
Commission pursuant to Directive 2004/18/EC. 

forms  adopted  by 

standard 

The notices shall be drawn up in accordance 
the 
the 

5. 
with 
Commission pursuant to Directive 2004/18/EC. 

forms  adopted  by 

standard 

EN 

 Error! Unknown document property name.  EN 

 
 
 
 
Article 119 
Advertising of contracts not covered by Directive 
2004/18/EC, and of the contracts referred to in 
Annex IIB thereto 
(Article 90 of the Financial Regulation) 

Article 119 
Advertising of contracts not covered by Directive 
2004/18/EC, and of the contracts referred to in 
Annex IIB thereto 
(Article 90 of the Financial Regulation) 

Contracts with a value below the thresholds 
1. 
laid  down  in  Article  158  and  the  service  contracts 
referred  to  in  Annex  IIB  to  Directive  2004/18/EC 
shall be advertised by appropriate means in order to 
ensure competitive tendering and impartiality of the 
procurement  procedure.   Such  advertising  shall 
involve: 

Contracts with a value below the thresholds 
1. 
laid  down  in  Article  158  and  the  service  contracts 
referred  to  in  Annex  IIB  to  Directive  2004/18/EC 
shall be advertised by appropriate means in order to 
ensure competitive tendering and impartiality of the 
procurement  procedure.   Such  advertising  shall 
involve: 

if no contract notice as referred to in Article 
(a) 
118(3)  has  been  published,  notice  of  a  call  for 
expressions  of  interest  for  contracts  covering  a 
similar subject with a value greater than the amount 
referred to in Article 128(1); 

if  no  a  contract  notice  as  referred  to  in 
(a) 
Article 118(3) has been published, or a notice of a 
call  for  expressions  of 
interest  for  contracts 
covering a similar subject with a value greater than 
the amount referred to in Article 128(1) 129(1); 

Coordination of references 

The amount referred to in Article 129(1) IR 
is Euro 60.000. 

the  annual  publication  of  a 

list  of 
(b) 
contractors, specifying the subject and the value of 
the  contract  awarded,  for  contracts  with  a  value 
greater than EUR 25000. 

the  annual  publication  of  a 

list  of 
(b) 
contractors, specifying the subject and the value of 
the  contract  awarded,  for  contracts  with  a  value 
greater than EUR 25000. 

. 

2. 
A  list  of  contractors  to  whom  building 
in 
contracts  and  contracts  declared 
accordance with Article 126(1)(j) are awarded shall 

secret 

2. 
A  list  of  contractors  to  whom  building 
in 
contracts  and  contracts  declared 
accordance with Article 126(1)(j) are awarded shall 

secret 

EN 

 Error! Unknown document property name.  EN 

 
 
 
 
 
 
be published only once a year, with an indication of 
the subject and value of the contracts awarded. That 
list  shall  be  sent  to  the  budgetary  authority.  In  the 
case of the Commission, it shall be annexed to the 
summary  of  the  annual  activity  reports  referred  to 
in Article 60(7) of the Financial Regulation. 

be published only once a year, with an indication of 
the subject and value of the contracts awarded. That 
list  shall  be  sent  to  the  budgetary  authority.  In  the 
case of the Commission, it shall be annexed to the 
summary  of  the  annual  activity  reports  referred  to 
in Article 60(7) of the Financial Regulation. 

3. 
Information  relating  to  contracts  with  a 
value greater than the amount referred to in Article 
128(1)  shall  be  sent  to  the  Office  for  Official 
Publications  of  the  European  Communities;  the 
annual lists of contractors shall be sent by no later 
than  31  March  following  the  end  of  the  financial 
year. 

3. 
Information  relating  to  contracts  with  a 
value greater than the amount referred to in Article 
128(1)  129(1)  that  have  not  been  the  subject  of 
an  individual  award  notice  shall  be  sent  to  the 
Office  for  Official  Publications  Office  of  the 
European  Communities; 
lists  of 
contractors shall be sent by no later than 31 March 
30  June  of  the  following  the  end  of  the  financial 
year. 

the  annual 

The amount referred to in Article 129(1) IR 
is Euro 60.000. 

Ex  ante  advertising  and  the  annual  publication  of 
the  list  of  contractors  for  the  other  contracts  shall 
be  on  the  Internet  site  of  the  institutions;  ex  post 
publication  shall  take  place  by  no  later  than  31 
March  of  the  following  financial  year.  Publication 
may also be in the Official Journal of the European 
Communities. 

than 

Information  relating  to  contracts  with  a  value 
greater 
in 
paragraph 2 point b above shall be published on 
the  Internet  site  of  the  institution  no  later  than 
30 June of the following financial year. 

the  amount  referred 

to 

Ex  ante  advertising  and  the  annual  publication  of 
the  list  of  contractors  for  the  other  contracts  shall 
be  on  the  Internet  site  of  the  institutions;  ex  post 
publication  shall  take  place  by  no  later  than  31 
March  of  the  following  financial  year.  Publication 
may also be in the Official Journal of the European 
Communities. 

EN 

 Error! Unknown document property name.  EN 

 
 
 
Article 120 
Publication of notices 
(Article 90 of the Financial Regulation) 

Article 120 
Publication of notices 
(Article 90 of the Financial Regulation) 

The  Office  for  Official  Publications  of  the 
1. 
European  Communities  shall  publish  the  notices 
referred  to  in  Articles  118  and  119  in  the  Official 
Journal of the European Communities no later than 
twelve calendar days after their dispatch. 

the  Office  for  Official  Publications  Office 
1. 
of  the  European  Communities  shall  publish  the 
notices  referred  to  in  Articles  118  and  119  in  the 
Official  Journal  of  the  European  Communities 
Union no later than twelve calendar days after their 
dispatch. 

The period specified in the first subparagraph shall 
be reduced to five calendar days in the case of the 
fast-track procedures referred to in Article 142. 

The period specified in the first subparagraph shall 
be reduced to five calendar days in the case of the 
fast-track procedures referred to in Article 142. 

The  contracting  authorities  must  be  able  to 

2. 
provide evidence of the date of dispatch. 

The  contracting  authorities  must  be  able  to 

2. 
provide evidence of the date of dispatch. 

Article 121 
Other forms of advertising 
(Article 90 of the Financial Regulation) 

Article 121 
Other forms of advertising 
(Article 90 of the Financial Regulation) 

In addition to the advertising provided for in 
Articles 118, 119 and 120, contracts may be 
advertised in any other way, notably in electronic 
form. Any such advertising shall refer to the notice 
published in the Official Journal of the European 
Communities, as provided for in Article 120, if one 

In  addition  to  the  advertising  provided  for  in 
Articles  118,  119  and  120,  contracts  may  be 
advertised  in  any  other  way,  notably  in  electronic 
form. Any such advertising shall refer to the notice 
published  in  the  Official  Journal  of  the  European 
Communities Union, as provided for in Article 120, 

EN 

 Error! Unknown document property name.  EN 

 
 
 
 
 
 
 
 
has been published, and may not precede the 
publication of that notice, which alone is authentic. 
Such advertising may not introduce any 
discrimination between candidates or tenderers nor 
contain details other than those contained in the 
contract notice, if one has been published. 

advertising  may  not 

if one has been published, and may not precede the 
publication of that notice, which alone is authentic. 
Such 
any 
discrimination between candidates or tenderers nor 
contain  details  other  than  those  contained  in  the 
contract notice, if one has been published. 

introduce 

SECTION 3 
PROCUREMENT PROCEDURES 

SECTION 3 
PROCUREMENT PROCEDURES 

Article 122 
Types of procurement procedure 
(Article 91 of the Financial Regulation) 

Article 122 
Types of procurement procedure 
(Article 91 of the Financial Regulation) 

1. 
Contracts  shall  be  awarded  by  call  for 
tender,  using  the  open,  restricted  or  negotiated 
procedure  after  publication  of  a  contract  notice  or 
by  negotiated  procedure  without  prior  publication 
of a contract notice, where appropriate following a 
contest. 

1. 
Contracts  shall  be  awarded  by  call  for 
tender,  using  the  open,  restricted  or  negotiated 
procedure  after  publication  of  a  contract  notice  or 
by  negotiated  procedure  without  prior  publication 
of a contract notice, where appropriate following a 
contest. 

Calls  for 

tenders  are  open  where  all 
2. 
interested economic operators may submit a tender. 
That  applies  also  in  the  case  of  the  dynamic 
purchasing systems referred to in Article 125a. 

Calls  for 

tenders  are  open  where  all 
2. 
interested economic operators may submit a tender. 
That  applies  also  in  the  case  of  the  dynamic 
purchasing systems referred to in Article 125a. 

Calls  for  tenders  are  restricted  where  all  economic 
operators may ask to take part but only candidates 
satisfying the selection criteria referred to in Article 
135  and  invited  simultaneously  and  in  writing  by 

Calls  for  tenders  are  restricted  where  all  economic 
operators may ask to take part but only candidates 
satisfying the selection criteria referred to in Article 
135  and  invited  simultaneously  and  in  writing  by 

EN 

 Error! Unknown document property name.  EN 

 
 
 
 
 
 
 
the contracting authorities may submit a tender or a 
solution  under  the  competitive  dialogue  procedure 
referred to in Article 125b. 

the contracting authorities may submit a tender or a 
solution  under  the  competitive  dialogue  procedure 
referred to in Article 125b. 

The  selection  phase  may  be  repeated  for  each 
individual  contract,  also 
the  case  of  a 
competitive dialogue, or may involve drawing up a 
list  of  potential  candidates  under  the  restricted 
procedure referred to in Article 128. 

in 

The  selection  phase  may  be  repeated  for  each 
individual  contract,  also 
the  case  of  a 
competitive dialogue, or may involve drawing up a 
list  of  potential  candidates  under  the  restricted 
procedure referred to in Article 128(1)(a). 

in 

3. 
In  a  negotiated  procedure,  the  contracting 
authorities  shall  consult  tenderers  of  their  choice 
who  satisfy  the  selection  criteria  laid  down  in 
Article 135, and negotiate the terms of the contract 
with one or more of them. 

3. 
In  a  negotiated  procedure,  the  contracting 
authorities  shall  consult  tenderers  of  their  choice 
who  satisfy  the  selection  criteria  laid  down  in 
Article 135, and negotiate the terms of the contract 
with one or more of them. 

In negotiated procedures where a contract notice is 
published,  as  referred  to  in  Article  127,  the 
contracting  authorities  shall  simultaneously  and  in 
writing invite the selected candidates to negotiate. 

In negotiated procedures where a contract notice is 
published,  as  referred  to  in  Article  127,  the 
contracting  authorities  shall  simultaneously  and  in 
writing invite the selected candidates to negotiate. 

4. 
Contests  are  procedures  which  enable  the 
contracting authority to acquire, mainly in the fields 
of  architecture  and  civil  engineering  or  data 
processing, a plan or design proposed by a selection 
board after being put out to competitive tender with 
or without the award of prizes. 

4. 
Contests  are  procedures  which  enable  the 
contracting authority to acquire, mainly in the fields 
of  architecture  and  civil  engineering  or  data 
processing, a plan or design proposed by a selection 
board after being put out to competitive tender with 
or without the award of prizes. 

EN 

 Error! Unknown document property name.  EN 

 
 
 
 
 
Article 123 
Number of candidates in restricted or negotiated 
procedures 
(Article 91 of the Financial Regulation) 

Article 123 
Number of candidates in restricted or negotiated 
procedures 
(Article 91 of the Financial Regulation) 

1. 
In  a  restricted  procedure,  including  the 
procedure referred to in Article 128, the number of 
candidates  invited  to  submit  a  tender  may  not  be 
less than five, provided that a sufficient number of 
candidates satisfy the selection criteria. 

In a restricted procedure and, including the 
1. 
procedures  referred  to  in  points  (a)  and  (b)  of 
Article 128(1), the number of candidates invited to 
submit a tender may not be less than five, provided 
that  a  sufficient  number  of  candidates  satisfy  the 
selection criteria. 

The  contracting  authority  may  also  provide  for  a 
maximum number of twenty candidates, depending 
on  the  subject  of  the  contract  and  on  the  basis  of 
objective  and  non-discriminatory  selection  criteria. 
In  such  cases,  the  range  and  criteria  shall  be 
indicated  in  the  contract  notice  or  the  call  for 
expressions  of  interest  referred  to  in  Articles  118 
and 119. 

The  contracting  authority  may  also  provide  for  a 
maximum  number  of  up  to  twenty  candidates, 
depending on the subject of the contract and on the 
basis of objective and non-discriminatory selection 
criteria.  In  such  cases,  the  range  and  criteria  shall 
be  indicated  in  the  contract  notice  or  the  call  for 
expressions  of  interest  referred  to  in  Articles  118 
and 119. 

In  any  event,  the  number  of  candidates  invited  to 
tender  must  be  sufficient 
to  ensure  genuine 
competition. 

In  any  event,  the  number  of  candidates  invited  to 
tender  must  be  sufficient 
to  ensure  genuine 
competition. 

In  negotiated  procedures  and  after  a 
2. 
competitive  dialogue,  the  number  of  candidates 
invited  to  negotiate  or  to  tender  may  not  be  less 
than  three,  provided  that  a  sufficient  number  of 
candidates satisfy the selection criteria. 

In  negotiated  procedures  and  after  a 
2. 
competitive  dialogue,  the  number  of  candidates 
invited  to  negotiate  or  to  tender  may  not  be  less 
than  three,  provided  that  a  sufficient  number  of 
candidates satisfy the selection criteria. 

EN 

 Error! Unknown document property name.  EN 

Clarification of ambiguity. 

 
 
 
 
 
The number of candidates invited to tender must be 
sufficient to ensure genuine competition. 

The number of candidates invited to tender must be 
sufficient to ensure genuine competition. 

The first and second subparagraphs shall not apply 
to the following: 

The first and second subparagraphs shall not apply 
to the following: 

contracts  involving  very  small  amounts,  as 

(a) 
referred to in Article 129(3); 

contracts  involving  very  low  values  small 

(a) 
amounts, as referred to in Article 129(3); 

contracts  for 

(b) 
meaning of Annex IIB of Directive 2004/18/EC; 

legal  services  within 

the 

contracts  for 

(b) 
meaning of Annex IIB of Directive 2004/18/EC; 

legal  services  within 

the 

contracts  declared  secret,  as  referred  to  in 

(c) 
Article 126(1)(j). 

contracts  declared  secret,  as  referred  to  in 

(c) 
Article 126(1)(j). 

the  minimum  number 

Where  the  number  of  candidates  meeting 
3. 
the  selection  criteria  and  the  minimum  levels  is 
below 
in 
paragraphs  1  and  2,  the  contracting  authority  may 
continue the procedure by inviting the candidate or 
candidates  with  the  required  capacities.  However, 
the  contracting  authority  may  not  include  other 
economic operators who did not ask to take part, or 
candidates who do not have the required capacities. 

specified 

Making clear that once procedure is 
launched (even negotiated one), no new 
economic operators can be further invited.  

specified 

the  minimum  number 

Where  the  number  of  candidates  meeting 
3. 
the  selection  criteria  and  the  minimum  levels  is 
below 
in 
paragraphs  1  and  2,  the  contracting  authority  may 
continue the procedure by inviting the candidate or 
candidates  with  the  required  capacities.  However, 
the  contracting  authority  may  not  include  other 
economic operators who were not initially invited 
to  be  part  of  the  procedure  did  not  ask  to  take 
part,  or  candidates  who  do  not  have  the  required 
capacities. 

EN 

 Error! Unknown document property name.  EN 

 
 
 
 
 
 
Article 124 
Arrangements for negotiated procedures 
(Article 91 of the Financial Regulation) 

Article 124 
Arrangements for negotiated procedures 
(Article 91 of the Financial Regulation) 

Contracting authorities shall negotiate with 
tenderers the tenders they have submitted in order 
to adapt them to the requirements set out in the 
contract notice referred to in Article 118 or in the 
specifications and in any additional documents and 
in order to find the tender offering best value for 
money. 
During the negotiation, the contracting authorities 
shall ensure equal treatment for all tenderers. 
Where contracting authorities may, in accordance 
with Article 127, award contracts using a 
negotiated procedure after publishing a contract 
notice, they may arrange for the negotiated 
procedure to be conducted in stages so as to reduce 
the number of tenders to be negotiated, while 
applying the award criteria set out in the contract 
notice or specification. The contract notice or 
specification shall state that use is to be made of 
this possibility. 

authorities 

Contracting 
shall  negotiate  with 
tenderers  the  tenders  they  have  submitted  in  order 
to  adapt  them  to  the  requirements  set  out  in  the 
contract  notice  referred  to  in  Article  118  or  in  the 
specifications and in any additional documents and 
in  order  to  find  the  tender  offering  best  value  for 
money. 
During  the  negotiation,  the  contracting  authorities 
shall ensure equal treatment for all tenderers. 
Where  contracting  authorities  may,  in  accordance 
with  Article  127,  award  contracts  using  a 
negotiated  procedure  after  publishing  a  contract 
notice, 
the  negotiated 
procedure to be conducted in stages so as to reduce 
the  number  of  tenders  to  be  negotiated,  while 
applying  the  award  criteria  set  out  in  the  contract 
notice  or  specification.  The  contract  notice  or 
specification  shall  state  that  use  is  to  be  made  of 
this possibility. 

they  may  arrange  for 

Article 125 
Contests 
(Article 91 of the Financial Regulation) 

Article 125 
Contests 
(Article 91 of the Financial Regulation) 

The  rules  for  the  organisation  of  a  contest 
1. 
shall be communicated to those interested in taking 

The  rules  for  the  organisation  of  a  contest 
1. 
shall be communicated to those interested in taking 

EN 

 Error! Unknown document property name.  EN 

 
 
 
 
 
 
 
part. 

part. 

The number of candidates invited to take part must 
be sufficient to ensure genuine competition. 

The number of candidates invited to take part must 
be sufficient to ensure genuine competition. 

2. 
The  selection  board  shall  be  appointed  by 
the authorising officer responsible. It shall be made 
up  exclusively  of  natural  persons  who  are 
independent of participants in the contest. Where a 
particular  professional  qualification  is  required  for 
participation  in  a  contest,  at  least  one  third  of  the 
members of the selection board must have the same 
or an equivalent qualification. 

2. 
The  selection  board  shall  be  appointed  by 
the authorising officer responsible. It shall be made 
up  exclusively  of  natural  persons  who  are 
independent of participants in the contest. Where a 
particular  professional  qualification  is  required  for 
participation  in  a  contest,  at  least  one  third  of  the 
members of the selection board must have the same 
or an equivalent qualification. 

The  selection  board  shall  be  autonomous  in  its 
opinions. Its opinions shall be adopted on the basis 
of  projects  submitted  to  it  anonymously  by  the 
candidates and solely in the light of the criteria set 
out in the contest notice. 

The  selection  board  shall  be  autonomous  in  its 
opinions. Its opinions shall be adopted on the basis 
of  projects  submitted  to  it  anonymously  by  the 
candidates and solely in the light of the criteria set 
out in the contest notice. 

3. 
The proposals of the selection board, based 
on the merits of each project, and its observations, 
shall be recorded in a report signed by its members. 

3. 
The proposals of the selection board, based 
on the merits of each project, and its observations, 
shall be recorded in a report signed by its members. 

Candidates  shall  remain  anonymous  until 
selection board has given its opinion. 

the 

Candidates  shall  remain  anonymous  until 
selection board has given its opinion. 

the 

Candidates may be asked by the selection board to 
answer the questions recorded in the report in order 
to  clarify  a  project.  A  full  report  of  the  resulting 
dialogue shall be drawn up. 

Candidates may be asked by the selection board to 
answer the questions recorded in the report in order 
to  clarify  a  project.  A  full  report  of  the  resulting 
dialogue shall be drawn up. 

EN 

 Error! Unknown document property name.  EN 

 
 
 
 
 
 
 
The  contracting  authority  shall  then  take  a 
4. 
decision  giving  the  name  and  address  of  the 
candidate selected and the reasons for the choice by 
reference  to  the  criteria  announced  in  the  contest 
notice,  especially  if  it  departs  from  the  proposals 
made in the selection board's opinion. 

The  contracting  authority  shall  then  take  a 
4. 
decision  giving  the  name  and  address  of  the 
candidate selected and the reasons for the choice by 
reference  to  the  criteria  announced  in  the  contest 
notice,  especially  if  it  departs  from  the  proposals 
made in the selection board's opinion. 

Article 125a 
Dynamic purchasing system 
(Article 91 of the Financial Regulation) 

Article 125a 
Dynamic purchasing system 
(Article 91 of the Financial Regulation) 

1. 
The dynamic purchasing system, as referred 
to in Articles 1(6) and 33 of Directive 2004/18/EC, 
is  a  completely  electronic  process  for  making 
is  open 
commonly  used  purchases,  which 
throughout  its  duration  to  any  economic  operator 
who  satisfies 
the  selection  criteria  and  has 
submitted  an  indicative  tender  that  complies  with 
the  specification  and  any  additional  documents. 
The indicative tenders may be improved at any time 
provided  that  they  continue  to  comply  with  the 
specification. 

1. 
The dynamic purchasing system, as referred 
to in Articles 1(6) and 33 of Directive 2004/18/EC, 
is  a  completely  electronic  process  for  making 
is  open 
commonly  used  purchases,  which 
throughout  its  duration  to  any  economic  operator 
who  satisfies 
the  selection  criteria  and  has 
submitted  an  indicative  tender  that  complies  with 
the  specification  and  any  additional  documents. 
The indicative tenders may be improved at any time 
provided  that  they  continue  to  comply  with  the 
specification. 

2. 
For  the  purposes  of  setting  up  the  dynamic 
purchasing  system,  contracting  authorities  shall 
publish  a  contract  notice  stating  that  a  dynamic 
purchasing  system  is  being  used  and  containing  a 
address  offering 
reference 
Internet 
to 
the 
unrestricted,  direct  and 
specification and to any additional documents from 
the  time  of  publication  of  the  notice  up  to  the 

full  access 

the 

to 

2. 
For  the  purposes  of  setting  up  the  dynamic 
purchasing  system,  contracting  authorities  shall 
publish  a  contract  notice  stating  that  a  dynamic 
purchasing  system  is  being  used  and  containing  a 
address  offering 
reference 
Internet 
to 
the 
unrestricted,  direct  and 
specification and to any additional documents from 
the  time  of  publication  of  the  notice  up  to  the 

full  access 

the 

to 

EN 

 Error! Unknown document property name.  EN 

 
 
 
 
 
expiry of the system. 

expiry of the system. 

They  shall  indicate  in  the  specification,  amongst 
other matters, the nature of the purchases envisaged 
under that system, and all the necessary information 
concerning  the  purchasing  system,  the  electronic 
equipment  used  and 
technical  connection 
the 
arrangements and specifications. 

They  shall  indicate  in  the  specification,  amongst 
other matters, the nature of the purchases envisaged 
under that system, and all the necessary information 
concerning  the  purchasing  system,  the  electronic 
equipment  used  and 
technical  connection 
the 
arrangements and specifications. 

to 

the  system  under 

3. 
Contracting  authorities  shall  give  any 
economic  operator,  throughout  the  duration  of  the 
dynamic  purchasing  system,  the  possibility  of 
submitting an indicative tender with a view to being 
admitted 
the  conditions 
referred  to  in  paragraph  1.  They  shall  complete 
evaluation within a maximum of 15 days from the 
date  of  submission  of 
tender. 
However,  they  may  extend  the  evaluation  period 
provided that no invitation to tender is issued in the 
meantime. 

indicative 

the 

to 

the  system  under 

3. 
Contracting  authorities  shall  give  any 
economic  operator,  throughout  the  duration  of  the 
dynamic  purchasing  system,  the  possibility  of 
submitting an indicative tender with a view to being 
admitted 
the  conditions 
referred  to  in  paragraph  1.  They  shall  complete 
evaluation within a maximum of 15 days from the 
date  of  submission  of 
tender. 
However,  they  may  extend  the  evaluation  period 
provided that no invitation to tender is issued in the 
meantime. 

indicative 

the 

The  contracting  authority  shall  inform  tenderers  at 
the earliest possible opportunity that they have been 
admitted to the dynamic purchasing system or that 
their tender has been rejected. 

The  contracting  authority  shall  inform  tenderers  at 
the earliest possible opportunity that they have been 
admitted to the dynamic purchasing system or that 
their tender has been rejected. 

to 

invitation 

Each specific contract shall be the subject of 
4. 
an 
this 
tender.  Before 
invitation,  contracting  authorities  shall  publish  a 
simplified  contract  notice  inviting  all  interested 
economic operators to submit  an indicative tender, 
within  a  time  limit  that  may  not  be  less  than  15 

issuing 

to 

invitation 

Each specific contract shall be the subject of 
4. 
an 
this 
tender.  Before 
invitation,  contracting  authorities  shall  publish  a 
simplified  contract  notice  inviting  all  interested 
economic operators to  submit an  indicative tender, 
within  a  time  limit  that  may  not  be  less  than  15 

issuing 

EN 

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days from the date on which the simplified notice is 
sent.  Contracting authorities may not proceed  with 
tendering  until  they  have  completed  evaluation  of 
all the indicative tenders received by that deadline. 

days from the date on which the simplified notice is 
sent. Contracting authorities may not proceed with 
tendering  until  they  have  completed  evaluation  of 
all the indicative tenders received by that deadline. 

Contracting  authorities  shall  invite  all  tenderers 
admitted to the system to submit a tender within a 
reasonable  time.  They  shall  award  the  contract  to 
the tenderer who has submitted the tender offering 
best  value  for  money  on  the  basis  of  the  award 
criteria  set  out  in  the  contract  notice  for  the 
establishment  of  the  dynamic  purchasing  system. 
Those  criteria  may,  if  appropriate,  be  formulated 
more precisely in the invitation to tender. 

Contracting  authorities  shall  invite  all  tenderers 
admitted to the system to submit a tender within a 
reasonable  time.  They  shall  award  the  contract  to 
the tenderer who has submitted the tender offering 
best  value  for  money  on  the  basis  of  the  award 
criteria  set  out  in  the  contract  notice  for  the 
establishment  of  the  dynamic  purchasing  system. 
Those  criteria  may,  if  appropriate,  be  formulated 
more precisely in the invitation to tender. 

A  dynamic  purchasing  system  may  not  last 
5. 
for  more  than  four  years,  except  in  duly  justified 
exceptional cases. 

A  dynamic  purchasing  system  may  not  last 
5. 
for  more  than  four  years,  except  in  duly  justified 
exceptional cases. 

Contracting  authorities  may  not  resort  to  this 
system to prevent, restrict or distort competition. 

Contracting  authorities  may  not  resort  to  this 
system to prevent, restrict or distort competition. 

No  charges  may  be  billed 
economic operators or to parties to the system. 

the 

to 

interested 

No  charges  may  be  billed 
economic operators or to parties to the system. 

the 

to 

interested 

Article 125b 
Competitive dialogue 
(Article 91 of the Financial Regulation) 

Article 125b 
Competitive dialogue 
(Article 91 of the Financial Regulation) 

In 

the  case  of  particularly  complex 
1. 
contracts, where the contracting authority considers 

In 

the  case  of  particularly  complex 
1. 
contracts, where the contracting authority considers 

EN 

 Error! Unknown document property name.  EN 

 
 
 
 
 
 
 
that direct use of the open procedure or the existing 
arrangements  governing  the  restricted  procedure 
will  not  allow  the  contract  to  be  awarded  to  the 
tender offering best value for money, it may make 
use  of  the  competitive  dialogue  referred  to  in 
Article 29 of Directive 2004/18/EC. 

that direct use of the open procedure or the existing 
arrangements  governing  the  restricted  procedure 
will  not  allow  the  contract  to  be  awarded  to  the 
tender offering best value for money, it may make 
use  of  the  competitive  dialogue  referred  to  in 
Article 29 of Directive 2004/18/EC. 

is  considered 

A  contract 
to  be  «particularly 
complex»  where  the  contracting  authority  is  not 
objectively  able  to  define  the  technical  means 
capable of satisfying the needs or objectives or able 
to  specify  the  legal  or  financial  make-up  of  the 
project. 

is  considered 

A  contract 
to  be  «particularly 
complex»  where  the  contracting  authority  is  not 
objectively  able  to  define  the  technical  means 
capable of satisfying the needs or objectives or able 
to  specify  the  legal  or  financial  make-up  of  the 
project. 

2. 
Contracting  authorities  shall  publish  a 
their  needs  and 
contract  notice  setting  out 
requirements, which they shall define in that notice 
and/or in a descriptive document. 

2. 
Contracting  authorities  shall  publish  a 
their  needs  and 
contract  notice  setting  out 
requirements, which they shall define in that notice 
and/or in a descriptive document. 

authorities 

Contracting 

a 
3. 
dialogue with the candidates satisfying the selection 
criteria  set  out  in  Article  135  in  order  to  identify 
and define the means best suited to satisfying their 
needs. 

shall  open 

authorities 

Contracting 

a 
3. 
dialogue with the candidates satisfying the selection 
criteria  set  out  in  Article  135  in  order  to  identify 
and define the means best suited to satisfying their 
needs. 

shall  open 

During  the  dialogue,  contracting  authorities  shall 
ensure  equality  of  treatment  among  all  tenderers 
and  confidentiality  of  the  solutions  proposed  or 
other  information  communicated  by  a  candidate 
participating in the dialogue unless he/she agrees to 
its disclosure. 

During  the  dialogue,  contracting  authorities  shall 
ensure  equality  of  treatment  among  all  tenderers 
and  confidentiality  of  the  solutions  proposed  or 
other  information  communicated  by  a  candidate 
participating in the dialogue unless he/she agrees to 
its disclosure. 

EN 

 Error! Unknown document property name.  EN 

 
 
 
 
 
for 

the 
Contracting  authorities  may  provide 
procedure  to  take  place  in  successive  stages  in 
order  to  reduce  the  number  of  solutions  to  be 
discussed during the dialogue stage by applying the 
award  criteria 
the 
descriptive  document  if  provision  is  made  for  this 
possibility  in  the  contract  notice  or  the  descriptive 
document. 

the  contract  notice  or 

in 

for 

the 
Contracting  authorities  may  provide 
procedure  to  take  place  in  successive  stages  in 
order  to  reduce  the  number  of  solutions  to  be 
discussed during the dialogue stage by applying the 
award  criteria 
the 
descriptive  document  if  provision  is  made  for  this 
possibility  in  the  contract  notice  or  the  descriptive 
document. 

the  contract  notice  or 

in 

4. 
After  informing  the  participants  that  the 
dialogue is  concluded, contracting  authorities  shall 
ask  them  to  submit  their  final  tenders  on  the  basis 
of the solution or solutions presented and specified 
during the dialogue. These tenders shall contain all 
the 
the  elements  required  and  necessary  for 
performance of the project. 

4. 
After  informing  the  participants  that  the 
dialogue is  concluded,  contracting  authorities  shall 
ask  them  to  submit  their  final  tenders  on  the  basis 
of the solution or solutions presented and specified 
during the dialogue. These tenders shall contain all 
the 
the  elements  required  and  necessary  for 
performance of the project. 

At  the  request  of  the  contracting  authority,  these 
tenders  may  be  clarified,  specified  and  fine-tuned 
provided  this  does  not  have  the  effect  of  changing 
basic  aspects  of  the  tender  or  of  the  invitation  to 
tender,  variations 
could  distort 
competition or have a discriminatory effect. 

in  which 

At  the  request  of  the  contracting  authority,  these 
tenders  may  be  clarified,  specified  and  fine-tuned 
provided  this  does  not  have  the  effect  of  changing 
basic  aspects  of  the  tender  or  of  the  invitation  to 
tender,  variations 
could  distort 
competition or have a discriminatory effect. 

in  which 

At  the  request  of  the  contracting  authority,  the 
tenderer  identified  as  having  submitted  the  tender 
offering  best  value  for  money  may  be  asked  to 
clarify  aspects  of 
tender  or  confirm 
the 
commitments contained in the tender provided this 
does  not  have  the  effect  of  modifying  substantial 
aspects  of  the  tender  or  of  the  call  for  tenders  and 

At  the  request  of  the  contracting  authority,  the 
tenderer  identified  as  having  submitted  the  tender 
offering  best  value  for  money  may  be  asked  to 
clarify  aspects  of 
tender  or  confirm 
the 
commitments contained in the tender provided this 
does  not  have  the  effect  of  modifying  substantial 
aspects  of  the  tender  or  of  the  call  for  tenders  and 

EN 

 Error! Unknown document property name.  EN 

 
 
 
 
 
does  not  risk  distorting  competition  or  causing 
discrimination. 

does  not  risk  distorting  competition  or  causing 
discrimination. 

5. 
The  contracting  authorities  may  specify 
prices  or  payments  to  the  participants  in  the 
dialogue. 

5. 
The  contracting  authorities  may  specify 
prices  or  payments  to  the  participants  in  the 
dialogue. 

Article 125c 
Joint procurement procedure with a Member State
(Article 91 of the Financial Regulation) 

Article 125c 
Joint procurement procedure with a Member State
(Article 91 of the Financial Regulation) 

In the case of a joint procurement procedure 
between one institution and the contracting 
authority from one or more Member States, the 
procedural provisions applicable to the institution 
shall apply. 
Where the share pertaining to or managed by the 
contracting authority of a Member State in the total 
estimated value of the contract is equal to or above 
50%, or in other duly justified cases, the institution 
may decide that the procedural rules applicable to 
the contracting authority from a Member State shall 
apply, provided that they can be considered as 
equivalent to those of the institution. 
The institution and the contracting authority from a 
Member State concerned by the joint procurement 
procedure shall agree in particular upon the 
practical modalities for the evaluation of the 
requests for participation or the tenders, the award 
of the contract, the law applicable to the contract 
and the competent court for hearing disputes. 

In  the  case  of  a  joint  procurement  procedure 
between  one 
the  contracting 
institution  and 
authority  from  one  or  more  Member  States,  the 
procedural  provisions  applicable  to  the  institution 
shall apply. 
Where  the  share  pertaining  to  or  managed  by  the 
contracting authority of a Member State in the total 
estimated value of the contract is equal to or above 
50%, or in other duly justified cases, the institution 
may  decide  that  the  procedural  rules  applicable  to 
the contracting authority from a Member State shall 
apply,  provided  that  they  can  be  considered  as 
equivalent to those of the institution. 
The institution and the contracting authority from a 
Member  State  concerned  by  the  joint  procurement 
procedure  shall  agree 
the 
practical  modalities  for  the  evaluation  of  the 
requests  for  participation  or  the  tenders,  the  award 
of  the  contract,  the  law  applicable  to  the  contract 
and the competent court for hearing disputes. 

in  particular  upon 

EN 

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Article 126 
Use of a negotiated procedure without prior 
publication of a contract notice 
(Article 91 of the Financial Regulation) 

Article 126 
Use of a negotiated procedure without prior 
publication of a contract notice 
(Article 91 of the Financial Regulation) 

Contracting 

authorities  may  use 

1. 
the 
negotiated procedure without prior publication of a 
contract notice, whatever the estimated value of the 
contract, in the following cases: 

Contracting 

authorities  may  use 

1. 
the 
negotiated procedure without prior publication of a 
contract notice, whatever the estimated value of the 
contract, in the following cases: 

where no tenders, or no suitable tenders, or 
(a) 
no applications have been submitted in response to 
an open procedure or restricted procedure after the 
initial procedure has been completed, provided that 
the original terms of the contract as specified in the 
call  for  tenders  referred  to  in  Article  130  are  not 
substantially altered; 

where no tenders, or no suitable tenders, or 
(a) 
no applications have been submitted in response to 
an open procedure or restricted procedure after the 
initial procedure has been completed, provided that 
the original terms of the contract as specified in the 
call  for  tenders  referred  to  in  Article  130  are  not 
substantially altered; 

b) 
where,  for  technical  or  artistic  reasons,  or 
for  reasons  connected  with  the  protection  of 
exclusive  rights,  the  contract  can  be  awarded  only 
to a particular economic operator; 

b) 
where,  for  technical  or  artistic  reasons,  or 
for  reasons  connected  with  the  protection  of 
exclusive  rights,  the  contract  can  be  awarded  only 
to a particular economic operator; 

(c) 
in  so  far  as  is  strictly  necessary  where,  for 
reasons  of  extreme  urgency  brought  about  by 
the 
unforeseeable  events  not  attributable 
contracting  authorities,  it  is  impossible  to  comply 
with the time limits set for the other procedures and 
laid down in Articles 140, 141 and 142; 

to 

(c) 
in  so  far  as  is  strictly  necessary  where,  for 
reasons  of  extreme  urgency  brought  about  by 
the 
unforeseeable  events  not  attributable 
contracting  authorities,  it  is  impossible  to  comply 
with the time limits set for the other procedures and 
laid down in Articles 140, 141 and 142; 

to 

EN 

 Error! Unknown document property name.  EN 

 
 
 
 
 
 
where  a  service  contract  follows  a  contest 
(d) 
and  must,  under  the  rules  applying,  be  awarded  to 
the successful candidate or to one of the successful 
latter  case,  all  successful 
candidates; 
candidates  shall  be  invited  to  participate  in  the 
negotiations; 

the 

in 

where  a  service  contract  follows  a  contest 
(d) 
and  must,  under  the  rules  applying,  be  awarded  to 
the successful candidate or to one of the successful 
latter  case,  all  successful 
candidates; 
candidates  shall  be  invited  to  participate  in  the 
negotiations; 

the 

in 

 for  additional  services  and  works  not 
(e) 
included in the project initially envisaged or in the 
initial  contract  but  which,  through  unforeseen 
circumstances,  have  become  necessary  for  the 
performance of the services or works, subject to the 
conditions set out in paragraph 2; 

 for  additional  services  and  works  not 
(e) 
included in the project initially envisaged or in the 
initial  contract  but  which,  through  unforeseen 
circumstances,  have  become  necessary  for  the 
performance of the services or works, subject to the 
conditions set out in paragraph 2; 

for  new services or  works consisting in the 
(f) 
repetition of similar services or works entrusted to 
the  economic  operator  awarded  the  initial  contract 
by  the  same  contracting  authority,  provided  that 
these  services  or  works  conform  to  a  basic  project 
and  that  this  project  was  the  subject  of  an  initial 
contract  awarded  under  the  open  or  restricted 
procedure,  subject  to  the  conditions  set  out  in 
paragraph 3; 

for  new  services or works consisting in the 
(f) 
repetition  of similar services or works entrusted to 
the  economic  operator  awarded  the  initial  contract 
by  the  same  contracting  authority,  provided  that 
these  services  or  works  conform  to  a  basic  project 
and  that  this  project  was  the  subject  of  an  initial 
contract  awarded  under  the  open  or  restricted 
procedure,  subject  to  the  conditions  set  out  in 
paragraph 3; 

(g) 

for supply contracts: 

(g) 

for supply contracts: 

in  the  case  of  additional  deliveries  which 
(i) 
are  intended  either  as  a  partial  replacement  of 
normal supplies or installations or as the extension 
of existing supplies or installations, where a change 
of  supplier  would  oblige  the  contracting  authority 
to  acquire  equipment  having  different  technical 

in  the  case  of  additional  deliveries  which 
(i) 
are  intended  either  as  a  partial  replacement  of 
normal supplies or installations or as the extension 
of existing supplies or installations, where a change 
of  supplier  would  oblige  the  contracting  authority 
to  acquire  equipment  having  different  technical 

EN 

 Error! Unknown document property name.  EN 

 
 
 
 
 
 
which 

would 

in 
characteristics 
incompatibility  or  disproportionate 
technical 
difficulties  in  operation  and  maintenance;  the 
length  of  such  contracts  may  not  exceed  three 
years; 

result 

which 

would 

in 
characteristics 
incompatibility  or  disproportionate 
technical 
difficulties  in  operation  and  maintenance;  the 
length  of  such  contracts  may  not  exceed  three 
years; 

result 

(ii) 
where the products are manufactured purely 
for  the  purpose  of  research,  experiment,  study  or 
development,  with  the  exception  of  commercial 
viability  tests  and  large-scale  production  aimed  at 
recovering research and development costs; 

(ii) 
where the products are manufactured purely 
for  the  purpose  of  research,  experiment,  study  or 
development,  with  the  exception  of  commercial 
viability  tests  and  large-scale  production  aimed  at 
recovering research and development costs; 

in respect of supplies quoted and purchased 

(iii) 
on a commodity market; 

in respect of supplies quoted and purchased 

(iii) 
on a commodity market; 

respect  of  purchases  on  particularly 
(iv)in 
advantageous terms, either from a supplier which is 
definitively  winding  up  its  business  activities,  or 
from  the  receivers  or  liquidators  of  a  bankruptcy, 
an  arrangement  with  creditors,  or  a  similar 
procedure under national law; 

respect  of  purchases  on  particularly 
(iv)in 
advantageous terms, either from a supplier which is 
definitively  winding  up  its  business  activities,  or 
from  the  receivers  or  liquidators  of  a  bankruptcy, 
an  arrangement  with  creditors,  or  a  similar 
procedure under national law; 

for  building  contracts,  after  prospecting  the 

(h) 
local market; 

for  building  contracts,  after  prospecting  the 

(h) 
local market; 

(i) 
for  contracts  for  legal  services  within  the 
meaning  of  Annex  IIB  to  Directive  2004/18/EC, 
provided  that  such  contracts  are  appropriately 
advertised; 

(i) 
for  contracts  for  legal  services  within  the 
meaning  of  Annex  IIB  to  Directive  2004/18/EC, 
provided  that  such  contracts  are  appropriately 
advertised; 

for  contracts  declared  to  be  secret  by  the 
(j) 
institution  or  by  the  authorities  delegated  by  the 

for  contracts  declared  to  be  secret  by  the 
(j) 
institution  or  by  the  authorities  delegated  by  the 

EN 

 Error! Unknown document property name.  EN 

 
 
 
 
 
 
 
The  paragraph  is  redundant  (see  Article 
129) and should be deleted. 

institution,  or  for  contracts  whose  performance 
must be accompanied by special security measures, 
in accordance with the administrative provisions in 
force  or  when  the  protection  of  the  essential 
interests  of  the  Communities  or  of  the  Union  so 
requires. 

institution,  or  for  contracts  whose  performance 
must be accompanied by special security measures, 
in accordance with the administrative provisions in 
force  or  when  the  protection  of  the  essential 
interests  of  the  Communities  or  of  the  Union  so 
requires. 

Contracting authorities may also use the negotiated 
procedure  without  prior  publication  of  a  contract 
notice in the case of contracts with a value less than 
or equal to EUR 60 000. 

Contracting authorities may also use the negotiated 
procedure  without  prior  publication  of  a  contract 
notice in the case of contracts with a value less than 
or equal to EUR 60 000. 

For 

2. 
the  additional  services  and  works 
referred  to  in  point  (e)  of  paragraph  1,  the 
contracting  authority  may  make  use  of 
the 
negotiated procedure without prior publication of a 
contract notice on condition that the award is made 
to the contractor performing the contract: 

For 

2. 
the  additional  services  and  works 
referred  to  in  point  (e)  of  paragraph  1,  the 
contracting  authority  may  make  use  of 
the 
negotiated procedure without prior publication of a 
contract notice on condition that the award is made 
to the contractor performing the contract: 

where  such  additional  contracts  cannot  be 
(a) 
technically  or  economically  separated  from  the 
main contract without serious inconvenience for the 
contracting authority; or 

where  such  additional  contracts  cannot  be 
(a) 
technically  or  economically  separated  from  the 
main contract without serious inconvenience for the 
contracting authority; or 

(b) 
where  such  services  or  works,  although 
separable  from  the  performance  of  the  original 
contract, are strictly necessary for its completion. 

(b) 
where  such  services  or  works,  although 
separable  from  the  performance  of  the  original 
contract, are strictly necessary for its completion. 

The aggregate value of additional contracts may not 
exceed 50 % of the amount of the initial contract. 

The aggregate value of additional contracts may not 
exceed 50 % of the amount of the initial contract. 

3. 

In  the  cases  referred  to  in  point  (f)  of  the  3. 

In  the  cases  referred  to  in  point  (f)  of  the 

EN 

 Error! Unknown document property name.  EN 

 
 
 
 
 
 
 
first  subparagraph  of  paragraph  1,  the  option  of 
using the negotiated procedure shall be pointed out 
as  soon  as  the  first  operation  is  put  out  to 
competitive tender, and the total estimated amount 
for  the  subsequent  services  or  work  shall  be  taken 
into  consideration  in  calculating  the  thresholds 
referred  to  in  Article  158. That  procedure  may  be 
three  years  following 
used  only  during 
conclusion of the original contract. 

the 

first  subparagraph  of  paragraph  1,  the  option  of 
using the negotiated procedure shall be pointed out 
as  soon  as  the  first  operation  is  put  out  to 
competitive tender, and the total estimated amount 
for  the  subsequent  services  or  work  shall  be  taken 
into  consideration  in  calculating  the  thresholds 
referred  to  in  Article  158. That  procedure  may  be 
three  years  following 
used  only  during 
conclusion of the original contract. 

the 

Article 127 
Use of a negotiated procedure after prior 
publication of a contract notice 
(Article 91 of the Financial Regulation) 

Article 127 
Use of a negotiated procedure after prior 
publication of a contract notice 
(Article 91 of the Financial Regulation) 

Contracting 

authorities  may  use 

1. 
the 
negotiated  procedure  after  having  published  a 
contract notice, whatever the estimated value of the 
contract, in the following cases: 

Contracting 

authorities  may  use 

1. 
the 
negotiated  procedure  after  having  published  a 
contract notice, whatever the estimated value of the 
contract, in the following cases: 

where 

(a) 
irregular  or 
tenders  which  are 
unacceptable,  by  reference  in  particular  to  the 
selection  or  award  criteria,  are  submitted 
in 
response  to  an  open  or  restricted  procedure,  or  a 
competitive  dialogue,  which  has  been  completed, 
provided  that  the  original  terms  of  the  contract  as 
specified  in  the  call  for  tenders  referred  to  in 
Article  130  are  not  substantially  altered,  without 
prejudice to the application of paragraph 2; 

where 

(a) 
irregular  or 
tenders  which  are 
unacceptable,  by  reference  in  particular  to  the 
selection  or  award  criteria,  are  submitted 
in 
response  to  an  open  or  restricted  procedure,  or  a 
competitive  dialogue,  which  has  been  completed 
provided  that  the  original  terms  of  the  contract  as 
specified  in  the  call  for  tenders  referred  to  in 
Article  130  are  not  substantially  altered,  without 
prejudice to the application of paragraph 2; 

(b) 

in  exceptional  cases 

involving  work,  (b) 

in  exceptional  cases 

involving  work, 

EN 

 Error! Unknown document property name.  EN 

 
 
 
 
 
 
supplies or services where the nature or the risks do 
not permit prior overall pricing by the tenderer; 

supplies or services where the nature or the risks do 
not permit prior overall pricing by the tenderer; 

(c) 
where  the  nature  of  the  service  to  be 
procured,  in  particular  in  the  case  of  financial 
services  and  intellectual  services,  is  such  that 
contract  specifications  cannot  be  established  with 
sufficient  precision  to  permit  the  award  of  the 
contract  by  selecting  the  best  tender  in  accordance 
with 
the  rules  governing  open  or  restricted 
procedures; 

(c) 
where  the  nature  of  the  service  to  be 
procured,  in  particular  in  the  case  of  financial 
services  and  intellectual  services,  is  such  that 
contract  specifications  cannot  be  established  with 
sufficient  precision  to  permit  the  award  of  the 
contract  by  selecting  the  best  tender  in  accordance 
with 
the  rules  governing  open  or  restricted 
procedures; 

(d) 
for  works  contracts,  where  the  works  are 
performed  solely  for  purposes  of  research,  testing 
or  development  and  not  with  the  aim  of  ensuring 
and 
recovering 
profitability 
development costs; 

research 

or 

(d) 
for  works  contracts,  where  the  works  are 
performed  solely  for  purposes  of  research,  testing 
or  development  and  not  with  the  aim  of  ensuring 
and 
recovering 
profitability 
development costs; 

research 

or 

(e) 
for  the  service  contracts  referred  to  in 
Annex  IIB  to  Directive  2004/18/EC,  subject  to 
points (i) and (j) of the first subparagraph of Article 
126(1)  of 
the  second 
this  Regulation  and 
subparagraph thereof. 

(e) 
for  the  service  contracts  referred  to  in 
Annex  IIB  to  Directive  2004/18/EC,  subject  to 
points (i) and (j) of the first subparagraph of Article 
126(1)  of 
the  second 
this  Regulation  and 
subparagraph thereof. 

(f) 
for research and development services other 
than those where the benefits accrue exclusively to 
the  contracting  authority  for  its  use  in  the  conduct 
of  its  own  affairs,  on  condition  that  the  service 
provided  is  wholly  remunerated  by  the  contracting 
authority; 

(f) 
for research and development services other 
than those where the benefits accrue exclusively to 
the  contracting  authority  for  its  use  in  the  conduct 
of  its  own  affairs,  on  condition  that  the  service 
provided  is  wholly  remunerated  by  the  contracting 
authority; 

(g) 

for  service  contracts  for  the  acquisition,  (g) 

for  service  contracts  for  the  acquisition, 

EN 

 Error! Unknown document property name.  EN 

 
 
 
 
 
 
development,  production  or  co-production  of 
programme  material  intended  for  broadcasting  by 
broadcasters and contracts for broadcasting time. 

development,  production  or  co-production  of 
programme  material  intended  for  broadcasting  by 
broadcasters and contracts for broadcasting time. 

In  the  cases  referred  to  in  point  (a)  of 
2. 
paragraph  1,  contracting  authorities  may  refrain 
from publishing a contract notice if they include in 
the negotiated procedure all the tenderers and only 
the  tenderers  satisfying  the  selection  criteria  who, 
during the previous procedure, submitted tenders in 
accordance  with  the  formal  requirements  of  the 
procurement procedure. 

In  the  cases  referred  to  in  point  (a)  of 
2. 
paragraph  1,  contracting  authorities  may  refrain 
from publishing a contract notice if they include in 
the negotiated procedure all the tenderers and only 
the  tenderers  satisfying  the  selection  criteria  who, 
during the previous procedure, submitted tenders in 
accordance  with  the  formal  requirements  of  the 
procurement procedure. 

Article 128 
Restricted procedure involving a call for 
expressions of interest 
(Article 91 of the Financial Regulation) 

Article 128 
Restricted Procedure involving a call for 
expressions of interest 
(Article 91 of the Financial Regulation) 

Providing a simpler alternative for middle-
value contracts. 

A  call  for  expressions  of  interest  shall 
1. 
constitute a means of pre-selecting candidates who 
will  be  invited  to  submit  tenders  in  response  to 
future  restricted  invitations  to  tender  for  contracts 
with  a  value  of  more  than  EUR  60000,  subject  to 
Articles 126 and 127. 

1. 
For  contracts  with  a  value  not  exceeding 
that  referred  to  in  Article  158  and  without 
prejudice  to  Articles  126  and  127,  contracting 
authorities  may  use  aA  call  for  expressions  of 
interest  shall  constitute  to  do  either  of  the 
following:  

The amount referred to in Article 129(1) IR 
is Euro 60.000. 

(a)  means  of  to  pre-selecting  candidates  who  will 
to be invited to submit tenders in response to future 
restricted  invitations  to  tender  for  contracts  with  a 
value of more than EUR 60000, subject; 

(b)  to collect  a  list  of  vendors  to  be  invited  to 

EN 

 Error! Unknown document property name.  EN 

 
 
 
 
 The  list  drawn  up  following  a  call  for 
2. 
expressions  of  interest  shall  be  valid  for  no  more 
than three years from the date on which the notice 
referred  to  in  point  (a)  of  Article  119(1)  is  sent  to 
the Office for Official Publications of the European 
Communities. 

submit requests to participate or tenders. 

to Articles 126 and 127. 

The  list  drawn  up  following  a  call  for 
2. 
expressions  of  interest  shall  be  valid  for  no  more 
than the following period: 

(a)  not  more  than  three  years  from  the  date  on 
which  the  notice  referred  to  in  point  (a)  of  Article 
119(1)  is  sent  to  the  Publications  Office  for 
Official Publications of the European Communities 
in the case referred to in point (a) of paragraph 
1 of this Article; 

(b)  not  more  than  five  years  from  the  date  on 
which  the  notice  referred  to  in  point  (a)  of 
Article  119(1)  is  sent  to  the  Publications  Office 
in  the  case  of  list  without  pre-selection  referred 
to in point (b) of paragraph 1 of this Article. 

Any interested person may submit an application at 
any  time  during  the  period  of  validity  of  the  list, 
with  the  exception  of  the  last  three  months  of  that 
period. 

Any interested person may submit an application at 
any  time  during  the  period  of  validity  of  the  list, 
with  the  exception  of  the  last  three  months  of  that 
period. 

Where a specific contract is to be awarded, 
3. 
the  contracting  authority  shall  invite  either  all 
candidates entered on the list or only some of them, 
on  the  basis  of  objective  and  non-discriminatory 
selection criteria specific to that contract, to submit 

Where a specific contract is to be awarded, 
3. 
the  contracting  authority  shall  invite  either  all 
candidates  or  vendors  entered  on  the  list  or  only 
some  of  them,  on  the  basis  of  objective  and  non-
discriminatory  selection  criteria  specific  to  that 

Word "specific" was a mistake 

EN 

 Error! Unknown document property name.  EN 

 
 
 
 
a tender. 

contract to do the following: 

(a)  to  submit  a  tender  in  the  case  referred  to  in 
point (a) of paragraph 1, or 

(b)  to  submit,  in  case  of  the  list  referred  to  in 
point (b) of paragraph 1, either of the following: 

(i)  tenders  including  documents  relating 

to exclusion and selection criteria, 

(ii)  documents  relating  to  exclusion  and 
selection  criteria  and,  in  a  second  step,  tenders, 
for those fulfilling these criteria. 

Article 129 
Low-value contracts 
(Article 91 of the Financial Regulation) 

Article 129 
Low-value contracts 
(Article 91 of the Financial Regulation) 

1. 
A negotiated procedure with consultation of 
at  least  five  candidates  may  be  used  for  contracts 
with a value less than or equal to EUR 60 000. 

1. 
A  negotiated  procedure  without  prior 
publication of a contract notice with consultation 
of  at  least  five  three  candidates  may  be  used  for 
contracts with a low value less than or equal to not 
exceeding EUR 60 000. 

It  should  be  said  here,  even  if  it  appears 
obvious  to  experts,  that  it  is  a  negotiated 
procedure  without  prior  publication  of  a 
contract notice. 

If,  following  consultation  of  the  candidates,  the 
contracting  authority  receives  only  one  tender  that 
is  administratively  and 
the 
contract  may  be  awarded  provided  that  the  award 

technically  valid, 

If,  following  consultation  of  the  candidates,  the 
contracting  authority  receives  only  one  tender  that 
is  administratively  and 
the 
contract  may  be  awarded  provided  that  the  award 

technically  valid, 

EN 

 Error! Unknown document property name.  EN 

 
 
 
 
 
 
 
criteria are met. 

criteria are met. 

2. 
For contracts with a value less than or equal 
to  EUR  25  000,  the  procedure  referred  to  in 
paragraph  1  with  consultation  of  at  least  three 
candidates may be used. 

2. 
For contracts with a value less than or equal 
to  EUR  25  000,  the  procedure  referred  to  in 
paragraph  1  with  consultation  of  at  least  three 
candidates may be used. 

Abolition  of  the  intermediary  threshold  of 
EUR 25,000. 

3. 
Contracts with a value less than or equal to 
EUR 5 000 may be awarded on the basis of a single 
tender. 

Contracts with a very low value less than or 
3. 
equal to not exceeding EUR 5 000 15 000 may be 
awarded on the basis of a single tender following a 
negotiated  procedure  without  prior  publication 
of a contract notice. 

Increase  of  threshold  to  balance  it  with  the 
administrative  costs  of  a  procurement 
procedure. 

4. 
Payments  of  amounts  less  than  or  equal  to 
EUR  500  in  respect  of  items  of  expenditure  may 
consist simply in payment against invoices, without 
prior acceptance of a tender. 

4. 
Payments  of  amounts  less  than  or  equal  to 
EUR  500  1  000  in  respect  of  items  of  expenditure 
may  consist  simply  in  payment  against  invoices, 
without prior acceptance of a tender. 

Increase  of  threshold  to  balance  it  with  the 
administrative  costs  of  a  procurement 
procedure. 

Article 130 
Documents relating to the invitation to tender 
(Article 92 of the Financial Regulation) 

Article 130 
Documents relating to the invitation to 
tenderTender documents 
(Article 92 of the Financial Regulation) 

The  documents  relating  to  the  invitation  to 

1. 
tender shall include at least: 

The  tender  documents  relating 

1. 
invitation to tender shall include at least: 

to 

the 

Clarification of terminology 

(a) 
the invitation to tender or to negotiate or to 
take  part  in  the  dialogue  under  the  procedure 
referred to in Article 125b; 

(a) 
the invitation to tender or to negotiate or to 
take  part  in  the  dialogue  under  the  procedure 
referred to in Article 125b; 

(b) 

the attached specification or, in the case of a  (b) 

the attached specification or, in the case of a 

EN 

 Error! Unknown document property name.  EN 

 
 
 
 
competitive dialogue as referred to in Article 125b, 
a  document  describing  the  needs  and  requirements 
of the contracting authority, or the reference for the 
Internet  address  at  which  such  specification  or 
document can be consulted; 

competitive dialogue as referred to in Article 125b, 
a  document  describing  the  needs  and  requirements 
of the contracting authority, or the reference for the 
Internet  address  at  which  such  specification  or 
document can be consulted; 

(c) 

the model contract. 

(c) 

the model contract. 

Point  (c)  of  the  first  subparagraph  shall  not 
apply  to  cases  where,  due  to  exceptional  and 
duly justified circumstances, the model contract 
cannot be used. 

in  practice 

(e.g. 
There  are  situations 
subscription  contracts, 
insurance 
contracts,  some  low  value  contracts  etc) 
when  there  is  no  possibility  of  imposing 
Commission's  model  contract  on 
the 
contractor.  

some 

The  documents  relating  to  the  invitation  to  tender 
shall  contain  a  reference 
the  advertising 
measures taken under Articles 118 to 121. 

to 

The  tender  documents  relating  to  the  invitation  to 
tender  shall  contain  a  reference  to  the  advertising 
measures taken under Articles 118 to 121. 

Clarification of terminology 

The invitation to tender or to negotiate or to 

2. 
take part in the dialogue shall at least: 

The invitation to tender or to negotiate or to 

2. 
take part in the dialogue shall at least: 

time 

(a) 
specify the rules governing the lodging and 
presentation  of  tenders,  including  in  particular  the 
for  submission,  any 
closing  date  and 
requirement as to the use of a standard reply form, 
the  documents  to  be  attached,  including  those  in 
evidence  of  financial,  economic,  technical  and 
professional  capacity  referred  to  in  Article  135  if 
they are not specified in the contract notice, and the 
address to which they must be sent; 

time 

(a) 
specify the rules governing the lodging and 
presentation  of  tenders,  including  in  particular  the 
for  submission,  any 
closing  date  and 
requirement as to the use of a standard reply form, 
the  documents  to  be  attached,  including  those  in 
evidence  of  financial,  economic,  technical  and 
professional  capacity  referred  to  in  Article  135  if 
they are not specified in the contract notice, and the 
address to which they must be sent; 

state  that  submission  of  a  tender  implies 
(b) 
acceptance  of  the  specification  referred  to  in 

state  that  submission  of  a  tender  implies 
(b) 
acceptance  of  the  specification  referred  to  in 

EN 

 Error! Unknown document property name.  EN 

 
 
 
 
paragraph 1 to which the tender relates and that this 
submission  binds  the  contractor  to  whom  the 
contract  is  awarded  during  performance  of  the 
contract; 

paragraph 1 to which the tender relates and that this 
submission  binds  the  contractor  to  whom  the 
contract  is  awarded  during  performance  of  the 
contract; 

(c) 
specify  the  period  during  which  a  tender 
will  remain  valid  and  may  not  be  varied  in  any 
respect; 

(c) 
specify  the  period  during  which  a  tender 
will  remain  valid  and  may  not  be  varied  in  any 
respect; 

(d) 
forbid  any  contact  between  the  contracting 
authority  and  the  tenderer  during  the  procedure, 
save, exceptionally, under the conditions laid down 
in Article 148, and, where provision is made for an 
on-the-spot visit, specify the arrangements for such 
a visit; 

(d) 
forbid  any  contact  between  the  contracting 
authority  and  the  tenderer  during  the  procedure, 
save, exceptionally, under the conditions laid down 
in Article 148, and, where provision is made for an 
on-the-spot visit, specify the arrangements for such 
a visit; 

specify, 

(e) 
the  case  of  a  competitive 
dialogue, the date set and the address for the start of 
the consultation phase. 

in 

specify, 

(e) 
the  case  of  a  competitive 
dialogue, the date set and the address for the start of 
the consultation phase. 

in 

3. 

The specifications shall at least: 

3. 

The specifications shall at least: 

specify  the  exclusion  and  selection  criteria 
(a) 
applying  to  the  contract,  save  in  a  competitive 
dialogue,  in  the  restricted  procedure  and  in  the 
negotiated  procedure  following  publication  of  a 
notice  as  referred  to  in  Article  127;  in  such  cases 
those  criteria  shall  appear  solely  in  the  contract 
notice or the call for expressions of interest; 

specify  the  exclusion  and  selection  criteria 
(a) 
applying  to  the  contract,  save  in  a  competitive 
dialogue,  in  the  restricted  procedure  and  in  the 
negotiated  procedure  following  publication  of  a 
notice  as  referred  to  in  Article  127;  in  such  cases 
those  criteria  shall  appear  solely  in  the  contract 
notice or the call for expressions of interest; 

specify  the  award  criteria  and  their  relative 
(b) 
weighting  or,  where  appropriate,  the  decreasing 

specify  the  award  criteria  and  their  relative 
(b) 
weighting  or,  where  appropriate,  the  decreasing 

EN 

 Error! Unknown document property name.  EN 

 
 
 
 
 
 
 
order  of  importance,  if  this  is  not  specified  in  the 
contract notice; 

order  of  importance,  if  this  is  not  specified  in  the 
contract notice; 

set  out  the  technical  specifications  referred 

(c) 
to in Article 131; 

set  out  the  technical  specifications  referred 

(c) 
to in Article 131; 

state 

(d) 
the  minimum  requirements  which 
variants must meet in the procedures referred to in 
Article 138(2) under which the contract is awarded 
to the tender offering best value for money, where 
the  contracting  authority  has  stated  in  the  contract 
notice that such variants are permitted; 

state 

(d) 
the  minimum  requirements  which 
variants must meet in the procedures referred to in 
Article 138(2) under which the contract is awarded 
to the tender offering best value for money, where 
the  contracting  authority  has  stated  in  the  contract 
notice that such variants are permitted; 

(e) 
state  that  the  Protocol  on  Privileges  and 
Immunities  or,  where  appropriate,  the  Vienna 
Convention  on  Diplomatic  Relations  or  Consular 
Relations applies; 

(e) 
state  that  the  Protocol  on  Privileges  and 
Immunities  or,  where  appropriate,  the  Vienna 
Convention  on  Diplomatic  Relations  or  Consular 
Relations applies; 

specify  the  evidence  of  access  to  contracts, 

(f) 
as set out in Article 159; 

specify  the  evidence  of  access  to  contracts, 

(f) 
as set out in Article 159; 

(g) 
specify, in the dynamic purchasing systems 
referred  to  in  Article  125a,  the  nature  of  the 
purchases  envisaged,  as  well  as  all  the  necessary 
information  concerning  the  purchasing  system,  the 
electronic  equipment  used  and 
technical 
connection arrangements and specifications. 

the 

(g) 
specify, in the dynamic purchasing systems 
referred  to  in  Article  125a,  the  nature  of  the 
purchases  envisaged,  as  well  as  all  the  necessary 
information  concerning  the  purchasing  system,  the 
electronic  equipment  used  and 
technical 
connection arrangements and specifications. 

the 

4. 

The model contract shall in particular: 

4. 

The model contract shall in particular: 

specify  the  penalties  for  failure  to  comply 

(a) 
with its clauses; 

specify  the  penalties  for  failure  to  comply 

(a) 
with its clauses; 

EN 

 Error! Unknown document property name.  EN 

 
 
 
 
 
 
 
 
specify the details which must be contained 
(b) 
in invoices or in the relevant supporting documents 
in accordance with Article 98; 

specify the details which must be contained 
(b) 
in invoices or in the relevant supporting documents 
in accordance with Article 98; 

the 

state 

that,  when 

institutions  are 
(c) 
contracting  authorities,  Community  law  is  the  law 
which applies to the contract, complemented, where 
necessary,  by  a  national  law  as  specified  in  the 
contract. 

the 

state 

that,  when 

institutions  are 
(c) 
contracting  authorities,  Community  Union  law  is 
the 
contract, 
applies 
complemented, where necessary, by a national law 
as specified in the contract.  

law  which 

the 

to 

specify  the  competent  court  for  hearing 

(d) 
disputes. 

specify  the  competent  court  for  hearing 

(d) 
disputes. 

For  the  purposes  of  point  (c)  of  the  first 
subparagraph, in case of contracts referred to in 
Article  116(1),  the  model  contract  may  refer 
exclusively to national law. 

In case of some building contracts reference 
to Union law has especially negative impact 
on the price. 

third  parties  and  on 

The  contracting  authorities  may  demand 
5. 
information  from  the  tenderer  on  any  part  of  the 
contract that the tenderer may intend to subcontract 
to 
identity  of  any 
subcontractors.  In  addition  to  the  information 
referred to in Article 134, the contracting authority 
may also require the candidate or tenderer to submit 
information  on  the  financial,  economic,  technical 
and  professional  capacities,  as  referred  to  in 
Articles  135,  136  and  137,  of  the  envisaged 

the 

third  parties  and  on 

The  contracting  authorities  may  demand 
5. 
information  from  the  tenderer  on  any  part  of  the 
contract that the tenderer may intend to subcontract 
to 
identity  of  any 
subcontractors.  In  addition  to  the  information 
referred to in Article 134, the contracting authority 
may also require the candidate or tenderer to submit 
information  on  the  financial,  economic,  technical 
and  professional  capacities,  as  referred  to  in 
Articles  135,  136  and  137,  of  the  envisaged 

the 

EN 

 Error! Unknown document property name.  EN 

 
 
 
 
 
 
 
subcontractor,  in  particular  when  subcontracting 
represents a significant part of the contract. 

subcontractor,  in  particular  when  subcontracting 
represents a significant part of the contract. 

Article 131 
Technical specifications 
(Article 92 of the Financial Regulation) 

Article 131 
Technical specifications 
(Article 92 of the Financial Regulation) 

Technical  specifications  must  afford  equal 
1. 
access  for  candidates  and  tenderers  and  not  have 
the  effect  of  creating  unjustified  obstacles  to 
competitive tendering. 

Technical  specifications  must  afford  equal 
1. 
access  for  candidates  and  tenderers  and  not  have 
the  effect  of  creating  unjustified  obstacles  to 
competitive tendering. 

They  shall  define  the  characteristics  required  of  a 
product, service or material or work with regard to 
the  purpose  for  which  they  are  intended  by  the 
contracting authority. 

They  shall  define  the  characteristics  required  of  a 
product, service or material or work with regard to 
the  purpose  for  which  they  are  intended  by  the 
contracting authority. 

The  characteristics  referred  to  in  paragraph 

2. 
1 shall include: 

The  characteristics  referred  to  in  paragraph 

2. 
1 shall include: 

(a) 

the quality levels; 

(a) 

the quality levels; 

(b) 

environmental performance; 

(b) 

environmental performance; 

(c) 
wherever  possible,  the  accessibility  criteria 
for  people  with  disabilities  or  the  design  for  all 
users; 

(c) 
wherever  possible,  the  accessibility  criteria 
for  people  with  disabilities  or  the  design  for  all 
users; 

the  levels  and  procedures  of  conformity 

(d) 
assessment; 

the  levels  and  procedures  of  conformity 

(d) 
assessment; 

EN 

 Error! Unknown document property name.  EN 

 
 
 
 
 
 
 
 
 
(e) 

fitness for use; 

(e) 

fitness for use; 

safety  or  dimensions, 

(f) 
for 
supplies, the sales name and user instructions, and, 
for all contracts, terminology, symbols, testing and 
test  methods,  packaging,  marking  and  labelling, 
production procedures and methods; 

including, 

safety  or  dimensions, 

(f) 
for 
supplies, the sales name and user instructions, and, 
for all contracts, terminology, symbols, testing and 
test  methods,  packaging,  marking  and  labelling, 
production procedures and methods; 

including, 

(g) 
for works contracts, the procedures relating 
to quality assurance and the rules relating to design 
and  costing,  the  test,  inspection  and  acceptance 
conditions for works and methods or techniques of 
construction  and  all  the  other  technical  conditions 
which  the  contracting  authority  may  impose  under 
general  or  specific  regulations  in  relation  to  the 
finished  works  and  to  the  materials  or  parts  which 
they involve. 

(g) 
for works contracts, the procedures relating 
to quality assurance and the rules relating to design 
and  costing,  the  test,  inspection  and  acceptance 
conditions for works and methods or techniques of 
construction  and  all  the  other  technical  conditions 
which  the  contracting  authority  may  impose  under 
general  or  specific  regulations  in  relation  to  the 
finished  works  and  to  the  materials  or  parts  which 
they involve. 

The 

technical 
3. 
formulated as follows: 

specifications 

shall  be 

The 

technical 
3. 
formulated as follows: 

specifications 

shall  be 

(a) 
by  reference  to  European  standards,  or  to 
European technical approvals or common technical 
specifications,  where  such  exist,  to  international 
standards  or  to  other  technical  reference  material 
produced  by  European  standards  bodies  or,  failing 
this,  their  national  equivalents.  Every  reference 
shall  be 
the  expression  «or 
equivalent»; or 

followed  by 

(a) 
by  reference  to  European  standards,  or  to 
European technical approvals or common technical 
specifications,  where  such  exist,  to  international 
standards  or  to  other  technical  reference  material 
produced  by  European  standards  bodies  or,  failing 
this,  their  national  equivalents.  Every  reference 
shall  be 
the  expression  «or 
equivalent»; or 

followed  by 

(b) 
in  terms  of  performance  or  of  functional 
requirements,  which  may  include  environmental 

(b) 
in  terms  of  performance  or  of  functional 
requirements,  which  may  include  environmental 

EN 

 Error! Unknown document property name.  EN 

 
 
 
 
 
 
 
characteristics  and  shall  be  sufficiently  detailed  to 
enable  tenderers  to  determine  the  purpose  of  the 
contract and the contracting authorities to award the 
contract; or 

characteristics  and  shall  be  sufficiently  detailed  to 
enable  tenderers  to  determine  the  purpose  of  the 
contract and the contracting authorities to award the 
contract; or 

by  a  mixture  of  those  two  formulation 

(c) 
methods. 

by  a  mixture  of  those  two  formulation 

(c) 
methods. 

Where the contracting authorities make use 
4. 
of  the  possibility  of  referring  to  the  specifications 
referred to in point (a) of paragraph 3, they may not 
reject  a  tender  on  the  grounds  that  it  does  not 
comply  with  those  specifications  if  the  tenderer  or 
candidate  proves, 
the 
contracting  authority,  by  any  appropriate  means, 
that  the  tender  meets  in  equivalent  manner  the 
requirements set. 

the  satisfaction  of 

to 

Where the contracting authorities make use 
4. 
of  the  possibility  of  referring  to  the  specifications 
referred to in point (a) of paragraph 3, they may not 
reject  a  tender  on  the  grounds  that  it  does  not 
comply  with  those  specifications  if  the  tenderer  or 
candidate  proves, 
the 
contracting  authority,  by  any  appropriate  means, 
that  the  tender  meets  in  equivalent  manner  the 
requirements set. 

the  satisfaction  of 

to 

An  appropriate  means  may  take  the  form  of  a 
technical  dossier  of  the  manufacturer  or  a  test 
report from a recognised body. 

An  appropriate  means  may  take  the  form  of  a 
technical  dossier  of  the  manufacturer  or  a  test 
report from a recognised body. 

Where the contracting authorities make use 
5. 
of  the  possibility  provided  for  in  point  (b)  of 
paragraph  3,  of  prescribing  specifications  in  terms 
of performance or of functional requirements, they 
may  not  reject  a  tender  which  complies  with  a 
national standard transposing a European standard, 
a European technical approval or common technical 
specifications, an international standard or technical 
reference  material  produced  by  a  European 
standards body, if those specifications relate to the 

Where the contracting authorities make use 
5. 
of  the  possibility  provided  for  in  point  (b)  of 
paragraph  3,  of  prescribing  specifications  in  terms 
of performance or of functional requirements, they 
may  not  reject  a  tender  which  complies  with  a 
national standard transposing a European standard, 
a European technical approval or common technical 
specifications, an international standard or technical 
reference  material  produced  by  a  European 
standards body, if those specifications relate to the 

EN 

 Error! Unknown document property name.  EN 

 
 
 
 
 
necessary performance or functional requirements. 

necessary performance or functional requirements. 

The  tenderer  must  prove  to  the  satisfaction  of  the 
contracting authority and by any appropriate means 
that the tender meets the performance or functional 
requirements  set  by  the  contracting  authority.  An 
appropriate means may take the form of a technical 
dossier  of  the  manufacturer  or  a  test  report  from  a 
recognised body. 

The  tenderer  must  prove  to  the  satisfaction  of  the 
contracting authority and by any appropriate means 
that the tender meets the performance or functional 
requirements  set  by  the  contracting  authority.  An 
appropriate means may take the form of a technical 
dossier  of  the  manufacturer  or  a  test  report  from  a 
recognised body. 

5a.  Where  contracting  authorities  lay  down 
of 
characteristics 
environmental 
performance  or  of  functional  requirements,  they 
may use the detailed specifications, or, if necessary, 
parts thereof, as defined by European, multinational 
or  national  eco-labels,  or  by  any  other  eco-label, 
provided that the following conditions are satisfied: 

terms 

in 

5a.  Where  contracting  authorities  lay  down 
of 
characteristics 
environmental 
performance  or  of  functional  requirements,  they 
may use the detailed specifications, or, if necessary, 
parts thereof, as defined by European, multinational 
or  national  eco-labels,  or  by  any  other  eco-label, 
provided that the following conditions are satisfied: 

terms 

in 

(a) 
the  specifications  used  are  appropriate  to 
define the characteristics of the supplies or services 
that are the object of the contract; 

(a) 
the  specifications  used  are  appropriate  to 
define the characteristics of the supplies or services 
that are the object of the contract; 

the requirements for the label are drawn up 

(b) 
on the basis of scientific information; 

the requirements for the label are drawn up 

(b) 
on the basis of scientific information; 

the eco-labels are adopted using a procedure 
(c) 
the  parties  concerned,  such  as 
in  which  all 
government  bodies,  consumers,  manufacturers, 
distributors  and  environmental  organisations,  can 
participate; 

the eco-labels are adopted using a procedure 
(c) 
the  parties  concerned,  such  as 
in  which  all 
government  bodies,  consumers,  manufacturers, 
distributors  and  environmental  organisations,  can 
participate; 

(d) 

the eco-labels are accessible to all interested  (d) 

the eco-labels are accessible to all interested 

EN 

 Error! Unknown document property name.  EN 

 
 
 
 
 
 
 
parties. 

parties. 

to 

that 

indicate 

Contracting  authorities  may 
the 
products  or  services  bearing  the  eco-label  are 
technical 
comply  with 
presumed 
specifications laid down in the contract documents. 
They  shall  accept  any  other  appropriate  means  of 
proof,  such  as  a 
the 
manufacturer  or  a  test  report  from  a  recognised 
body. 

technical  dossier  of 

the 

to 

that 

indicate 

Contracting  authorities  may 
the 
products  or  services  bearing  the  eco-label  are 
technical 
comply  with 
presumed 
specifications laid down in the contract documents. 
They  shall  accept  any  other  appropriate  means  of 
proof,  such  as  a 
the 
manufacturer  or  a  test  report  from  a  recognised 
body. 

technical  dossier  of 

the 

A  recognised  body  for  the  purposes  of 
5b. 
paragraphs  4,  5  and  5a  is  a  test  and  calibration 
laboratory  or  a  certification  and  inspection  body 
which 
applicable  European 
standards. 

complies  with 

A  recognised  body  for  the  purposes  of 
5b. 
paragraphs  4,  5  and  5a  is  a  test  and  calibration 
laboratory  or  a  certification  and  inspection  body 
which 
applicable  European 
standards. 

complies  with 

6. 
Save  in  exceptional  cases,  duly  warranted 
by  the  subject  of  the  contract,  those  specifications 
may  not  refer  to  a  specific  make  or  source,  or  a 
particular process, or to trade marks, patents, types 
or a specific origin or production which would have 
the  effect  of  favouring  or  eliminating  certain 
products or economic operators. 

6. 
Save  in  exceptional  cases,  duly  warranted 
by  the  subject  of  the  contract,  those  specifications 
may  not  refer  to  a  specific  make  or  source,  or  a 
particular process, or to trade marks, patents, types 
or a specific origin or production which would have 
the  effect  of  favouring  or  eliminating  certain 
products or economic operators. 

Where  it  is  not  possible  to  provide  a  sufficiently 
detailed  and  intelligible  description  of  the  subject 
of  the  contract,  the  reference  shall  be  followed  by 
the expression «or equivalent». 

Where  it  is  not  possible  to  provide  a  sufficiently 
detailed  and  intelligible  description  of  the  subject 
of  the  contract,  the  reference  shall  be  followed  by 
the expression «or equivalent». 

EN 

 Error! Unknown document property name.  EN 

 
 
 
 
 
Article 132 
Price revision 
(Article 92 of the Financial Regulation) 

Article 132 
Price revision 
(Article 92 of the Financial Regulation) 

1. 
The  documents  relating  to  the  invitation  to 
tender  shall  clearly  state  whether  a  firm,  non-
revisable price must be quoted. 

the 
The  tender  documents  relating 
1. 
invitation  to  tender  shall  clearly  state  whether  a 
firm, non-revisable price must be quoted. 

to 

Clarification of terminology 

2. 
If  that  is  not  the  case,  the  documents 
relating  to  the  invitation  to  tender  shall  lay  down 
the  conditions  and/or  formulas  for  revision  of 
prices  during  the  lifetime  of  the  contract.  In  such 
cases the contracting authority shall take particular 
account of: 

If that is not the case, the tender documents 
2. 
relating  to  the  invitation  to  tender  shall  lay  down 
the  conditions  and/or  formulas  for  revision  of 
prices  during  the  lifetime  of  the  contract.  In  such 
cases the contracting authority shall take particular 
account of: 

the object of the procurement procedure and 

(a) 
the economic situation in which it is taking place; 

the object of the procurement procedure and 

(a) 
the economic situation in which it is taking place; 

the  type  of  tasks  and  contract  and  their 

(b) 
duration; 

the  type  of  tasks  and  contract  and  their 

(b) 
duration; 

(c) 

its financial interests. 

(c) 

its financial interests. 

Article 133 
Illegal activities giving rise to exclusion 
(Articles 93 and 114 of the Financial Regulation) 

Article 133 
Illegal activities giving rise to exclusion 
(Articles 93 and 114 of the Financial Regulation) 

The cases referred to in point (e) of Article 93(1) of 
the Financial Regulation shall be the following: 

The  cases  referred  to  in  point  (e)  (e)  of  Article 
93(1) of the Financial  Regulation shall include all 
illegal  activities  detrimental  to  the  financial 

EN 

 Error! Unknown document property name.  EN 

Clarification of terminology 

Article 93(1)(e) FR is not exhaustive 

 
 
 
 
 
 
interests  of 
particular be the following: 

the  European  Union  and 

in 

(a) 
cases of fraud as referred to in Article 1 of 
the  Convention  on  the  protection  of  the  European 
Communities'  financial  interests  drawn  up  by  the 
Council Act of 26 July 199513; 

(a) 
cases of  fraud  as  referred to in Article 1 of 
the  Convention  on  the  protection  of  the  European 
Communities'  financial  interests  drawn  up  by  the 
Council Act of 26 July 199514; 

cases of corruption as referred to in Article 
(b) 
3 of the Convention on the fight against corruption 
involving officials of the European Communities or 
officials of Member States of the European Union, 
drawn up by the Council Act of 26 May 199715; 

cases of corruption as referred to in Article 
(b) 
3 of the Convention on the fight against corruption 
involving officials of the European Communities or 
officials of Member States of the European Union, 
drawn up by the Council Act of 26 May 199716; 

cases  of 

(c) 
in  a  criminal 
involvement 
organisation,  as  defined  in  Article  2(1)  of  Joint 
Action 98/733/JHA of the Council17; 

cases  of 

(c) 
in  a  criminal 
involvement 
organisation,  as  defined  in  Article  2(1)  of  Joint 
Action  98/733/JHA  of  the  Council18;  of  Council 
Framework  Decision  2008/841/JHA  of  24 
October  2008  on  the  fight  against  organised 
crime19;  

13 
OJ C 316, 27.11.1995, p. 48. 
14 
OJ C 316, 27.11.1995, p. 48. 
15 
OJ C 195, 25.6.1997, p. 1. 
16 
OJ C 195, 25.6.1997, p. 1. 
17 
OJ L 315, 29.12.1998, p. 1. 
18 
OJ L 315, 29.12.1998, p. 1. 
19             OJ L 300, 11.11.2008, p. 42 

EN 

 Error! Unknown document property name.  EN 

Council 

Update of the act of reference. The Council 
Joint Action 98/733/JHA has been replaced 
by 
Decision 
2008/841/JHA  of  24  October  2008  on  the 
fight against organised crime. Definitions of 
the  involvement  in  a  criminal  organization 
are now contained in Article 2.   

Framework 

 
 
 
 
                                                 
cases  of  money  laundering  as  defined  in 

(d) 
Article 1 of Council Directive 91/308/EEC20. 

cases  of  money  laundering  as  defined  in 
(d) 
Article  1  of  Council  Directive  91/308/EEC  of  10 
June 199121. 

Article 133a 
Application of exclusion criteria and duration of 
exclusion 
(Articles 93, 94, 95 and 96 of the Financial 
Regulation) 

Article 133a 
Application of exclusion criteria and duration of 
exclusion 
(Articles 93, 94, 95 and 96 of the Financial 
Regulation) 

In  order  to  determine  duration  of  exclusion 
1. 
and  to  ensure  compliance  with  the  principle  of 
proportionality,  the  institution  responsible  shall 
take into account in particular the seriousness of the 
facts,  including  their  impact  on  the  Communities’ 
financial  interests  and  image  and  the  time  which 
has  elapsed,  the  duration  and  recurrence  of  the 
offence, the intention or degree of negligence of the 
entity  concerned  and  the  measures  taken  by  the 
entity concerned to remedy the situation. 

In  order  to  determine  duration  of  exclusion 
1. 
and  to  ensure  compliance  with  the  principle  of 
proportionality,  the  institution  responsible  shall 
take into account in particular the seriousness of the 
facts,  including  their  impact  on  the  Communities’ 
financial  interests  and  image  and  the  time  which 
has  elapsed,  the  duration  and  recurrence  of  the 
offence, the intention or degree of negligence of the 
entity  concerned  and  the  measures  taken  by  the 
entity concerned to remedy the situation. 

When  determining  the  period  of  exclusion,  the 
institution  responsible  shall  give  the  candidate  or 
tenderer concerned the opportunity to express their 
views. 

When  determining  the  period  of  exclusion,  the 
institution  responsible  shall  give  the  candidate  or 
tenderer concerned the opportunity to express their 
its views. 

Correction 

Where  the  duration  of  the  period  of  exclusion  is 
determined, in accordance with the applicable law, 

Where  the  duration  of  the  period  of  exclusion  is 
determined, in accordance with the applicable law, 

20 
21 

OJ L 166, 28.6.1991, p. 77. 
OJ L 166, 28.6.1991, p. 77. 

EN 

 Error! Unknown document property name.  EN 

 
 
 
 
 
                                                 
by  the  authorities  or  bodies  referred  to  in  Article 
95(2) of the Financial Regulation, the Commission 
shall  apply  this  duration  up  to  the  maximum 
duration laid down in Article 93(3) of the Financial 
Regulation 

by  the  authorities  or  bodies  referred  to  in  Article 
95(2)  and  (3)  of  the  Financial  Regulation,  the 
Commission  shall  apply  this  duration  up  to  the 
maximum  duration  laid  down  in  Article  93  (3)  (4) 
of the Financial Regulation 

2. 
The period referred to in Article 93(3) of the 
Financial  Regulation  is  set  at  a  maximum  of  five 
years, calculated from the following dates: 

2. 
The  period  referred  to  in  Article  93  (3)  (4) 
of the Financial Regulation is set at a maximum of 
five years, calculated from the following dates: 

95(3) FR added ECB and EIB for their own 
funds) 

Renumbering in accordance with changes in 
Article 93 RF. 

Renumbering in accordance with changes in 
Article 93 RF 

(a) 
from  the  date  of  the  judgment  having  the 
force  of  res  judicata  in  the  cases  referred  to  in 
points (b) and (e) of Article 93(1) of the  Financial 
Regulation; 

(a) 
from  the  date  of  the  judgment  having  the 
force  of  res  judicata  in  the  cases  referred  to  in 
points  (b)  and  (e)  (e)  of  Article  93(1)  of  the 
Financial Regulation; 

Initial text restated 

from  the  date  on  which  the  infringement  is 
(b) 
committed or, in the case of continuing or repeated 
infringements,  the  date  on  which  the  infringement 
ceases, in the cases referred to in Article 93(1)(c) of 
the Financial Regulation. 

from  the  date  on  which  the  infringement  is 
(b) 
committed or, in the case of continuing or repeated 
infringements,  the  date  on  which  the  infringement 
ceases,  in  the  cases  referred  to  in  Article  93(1)(c) 
(1)(c)  of  the  Financial  Regulation  where  the 
misconduct  relates 
the 
institution  concerned.  If  the  grave  professional 
misconduct  was  established  by  a  decision  of  a 
public 
international 
or 
organisation,  the  date  of  the  decision  shall 
prevail. 

to  contracts  with 

authority 

an 

 Initial text restated 

Decisions of public authorities or IO should 
be assimilated, as regards the calculation of 
judgements. 
the  exclusion  period, 
Otherwise 
incurred 
the  delays  usually 
render  the  application  of  an  appropriate 
exclusion period factually impossible. 

to 

That  period  of  exclusion  may  be  extended  to  ten 
years in the event of a repeated offence within five 
years  of  the  date  referred  to  in  points  (a)  and  (b), 
subject to paragraph 1. 

That  period  of  exclusion  may  be  extended  to  ten 
years in the event of a repeated offence within five 
years  of  the  date  referred  to  in  points  (a)  and  (b), 
subject to paragraph 1. 

EN 

 Error! Unknown document property name.  EN 

 
 
Candidates  and  tenderers  shall  be  excluded 
3. 
from a procurement and grant procedure as long as 
they are in one of the situations referred to in points 
(a)  and  (d)  of  Article  93(1)  of  the  Financial 
Regulation. 

Candidates  and  tenderers  shall  be  excluded 
3. 
from a procurement and grant procedure as long as 
they are in one of the situations referred to in points 
(a) and (d) (d) of Article 93 (1) (1) of the Financial 
Regulation. 

Initial numbering restated. No change in 93 
(1) FR 

Article 134 
Evidence 
(Articles 93and 94 of the Financial Regulation) 

Article 134 
Evidence 
(Articles 93and 94 of the Financial Regulation) 

Candidates  and  tenderers  shall  provide  a 
1. 
declaration on their honour, duly signed and dated, 
stating  that  they  are  not  in  one  of  the  situations 
referred  to  in  Articles  93  and  94  of  the  Financial 
Regulation. 

Candidates  and  tenderers  shall  provide  a 
1. 
declaration on their honour, duly signed and dated, 
stating  that  they  are  not  in  one  of  the  situations 
referred  to  in  Articles  93  and  94  of  the  Financial 
Regulation. 

in  case  of 

However, 
restricted  procedure, 
competitive  dialogue  and  negotiated  procedure 
after publication of a contract notice, whenever the 
contracting  authority 
the  number  of 
candidates  to  be  invited  to  negotiate  or  submit  a 
the 
tender,  all 
certificates referred to in paragraph 3. 

the  candidates  shall  provide 

limits 

in  case  of 

However, 
restricted  procedure, 
competitive  dialogue  and  negotiated  procedure 
after publication of a contract notice, whenever the 
contracting  authority 
the  number  of 
candidates  to  be  invited  to  negotiate  or  submit  a 
the 
tender,  all 
certificates referred to in paragraph 3. 

the  candidates  shall  provide 

limits 

Depending  on  its  risk  assessment,  the  contracting 
authority may refrain from requiring the declaration 
referred  to  in  the  first  subparagraph  for  contracts 
with  a  value  less  than  or  equal  to  EUR 5 000. 
However,  for  contracts  referred  to  in  Articles 
the  contracting 
241(1),  243(1),  and  245(1), 
that 
requiring 
from 
authority  may 

refrain 

Depending  on  its  risk  assessment,  the  contracting 
authority may refrain from requiring the declaration 
referred  to  in  the  first  subparagraph  for  contracts 
with  a  value  less  than  or  equal  to  EUR 5 000 
referred  to  in  Article  129(3).  However,  for 
contracts referred to in Articles 241(1), 243(1), and 
245(1),  the  contracting  authority  may  refrain  from 

EN 

 Error! Unknown document property name.  EN 

 
 
 
 
 
declaration  for  contracts  with  a  value  less  than  or 
equal to EUR 10 000. 

requiring that declaration for contracts with a value 
less than or equal to EUR 120 000. 

2. 
The  tenderer  to  whom  the  contract  is  to  be 
awarded  shall  provide,  within  a  time  limit  defined 
by  the  contracting  authority  and  preceding  the 
signature of the contract, the evidence referred to in 
paragraph 3, confirming the declaration referred to 
in paragraph 1 in the following cases:  

2. 
The  tenderer  to  whom  the  contract  is  to  be 
awarded  shall  provide,  within  a  time  limit  defined 
by  the  contracting  authority  and  preceding  the 
signature of the contract, the evidence referred to in 
paragraph 3, confirming the declaration referred to 
in paragraph 1 in the following cases:  

(a) 
for contracts awarded by the institutions on 
their own account, with a value equal to or greater 
than the thresholds referred to in Article 158; 

(a) 
for contracts awarded by the institutions on 
their own account, with a value equal to or greater 
than the thresholds referred to in Article 158; 

(b) 
for contracts in the field of external actions 
with a value equal to or greater than the thresholds 
laid  down  in  Article 241(1)  (a),  Article 243(1)  (a), 
or Article 245(1) (a). 

(b) 
for contracts in the field of external actions 
with a value equal to or greater than the thresholds 
laid  down  in  Article 241(1)  (a),  Article 243(1)  (a), 
or Article 245(1) (a). 

For  contracts  with  a  value  less  than  the  thresholds 
referred  to  in  points  (a)  and  (b),  the  contracting 
authority  may,  where  it  has  doubts  as  to  whether 
the tenderer to whom the contract is to be awarded 
is in one of the situations of exclusion, require him 
to provide the evidence referred to in paragraph 3. 

For  contracts  with  a  value  less  than  the  thresholds 
referred  to  in  points  (a)  and  (b),  the  contracting 
authority  may,  where  it  has  doubts  as  to  whether 
the tenderer to whom the contract is to be awarded 
is in one of the situations of exclusion, require him 
to provide the evidence referred to in paragraph 3. 

The  contracting  authority  shall  accept  as 
3. 
satisfactory evidence that the candidate or tenderer 
to whom the contract is to be awarded is not in one 
of the situations described in point (a), (b) or (e) of 
Article  93(1)  of  the  Financial  Regulation,  a  recent 
extract  from  the  judicial  record  or,  failing  that,  an 

The  contracting  authority  shall  accept  as 
3. 
satisfactory evidence that the candidate or tenderer 
to whom the contract is to be awarded is not in one 
of the situations described in point (a), (b) or (e) (e) 
of  Article  93(1)  of  the  Financial  Regulation,  a 
recent  extract  from  the  judicial  record  or,  failing 

EN 

 Error! Unknown document property name.  EN 

Initial numbering restated. No change in 93 
(1) FR 

 
 
 
 
 
equivalent  document  recently  issued  by  a  judicial 
or administrative authority in the country of origin 
or provenance showing that those requirements are 
satisfied. The contracting authority shall accept, as 
satisfactory evidence that the candidate or tenderer 
is  not  in  the  situation  described  in  point  (d)  of 
Article  93(1)  of  the  Financial  Regulation,  a  recent 
certificate issued by the competent authority of the 
State concerned. 

are 

showing 
satisfied.  The 

that,  an  equivalent  document  recently  issued  by  a 
judicial or administrative authority in the country of 
that 
origin  or  provenance 
those 
requirements 
contracting 
authority shall accept, as satisfactory evidence that 
the  candidate  or  tenderer  is  not  in  the  situation 
described in point (d) (d) of Article 93 (1) (1) of the 
Financial Regulation, a recent certificate issued by 
the competent authority of the State concerned. 

Where  the  document  or  certificate  referred  to  in 
paragraph 1 is not issued in the country concerned 
and  for  the  other  cases  of  exclusion  referred  to  in 
Article  93  of  the  Financial  Regulation,  it  may  be 
replaced  by  a  sworn  or,  failing  that,  a  solemn 
statement  made  by  the  interested  party  before  a 
judicial  or  administrative  authority,  a  notary  or  a 
qualified professional body in his country of origin 
or provenance. 

Where  the  document  or  certificate  referred  to  in 
paragraph 1 is not issued in the country concerned 
and  for  the  other  cases  of  exclusion  referred  to  in 
Article  93  of  the  Financial  Regulation,  it  may  be 
replaced  by  a  sworn  or,  failing  that,  a  solemn 
statement  made  by  the  interested  party  before  a 
judicial  or  administrative  authority,  a  notary  or  a 
qualified professional body in his country of origin 
or provenance. 

referred 

the  documents 

4. 
Depending on the national legislation of the 
country  in  which  the  candidate  or  tenderer  is 
in 
established, 
paragraphs  1  and  3  shall  relate  to  legal  persons 
and/or natural persons including, where considered 
necessary  by  the  contracting  authority,  company 
any  person  with  powers  of 
directors  or 
representation,  decision-making  or  control 
in 
relation to the candidate or tenderer. 

to 

referred 

the  documents 

4. 
Depending on the national legislation of the 
country  in  which  the  candidate  or  tenderer  is 
in 
established, 
paragraphs  1  and  3  shall  relate  to  legal  persons 
and/or natural persons including, where considered 
necessary  by  the  contracting  authority,  company 
any  person  with  powers  of 
directors  or 
representation,  decision-making  or  control 
in 
relation to the candidate or tenderer. 

to 

5. 
Where  they  have  doubts  as  to  whether 
candidates or tenderers are in one of the situation of 

5. 
Where  they  have  doubts  as  to  whether 
candidates or tenderers are in one of the situation of 

EN 

 Error! Unknown document property name.  EN 

 
 
 
 
exclusion,  contracting  authorities  may  themselves 
apply  to  the  competent  authorities  referred  to  in 
paragraph 3 to obtain any information they consider 
necessary about that situation. 

exclusion,  contracting  authorities  may  themselves 
apply  to  the  competent  authorities  referred  to  in 
paragraph 3 to obtain any information they consider 
necessary about that situation. 

6. 
The  contracting  authority  may  waive  the 
obligation  of  a  candidate  or  tenderer  to  submit  the 
documentary evidence referred to in paragraph 3 if 
such  evidence  has  already  been  submitted  to  it  for 
the purposes of another procurement procedure and 
provided  that  the  issuing  date  of  the  documents 
does  not  exceed  one  year  and  that  they  are  still 
valid.  

6. 
The  contracting  authority  may  waive  the 
obligation  of  a  candidate  or  tenderer  to  submit  the 
documentary evidence referred to in paragraph 3 if 
such  evidence  has  already  been  submitted  to  it  for 
the purposes of another procurement procedure and 
provided  that  the  issuing  date  of  the  documents 
does  not  exceed  one  year  and  that  they  are  still 
valid.  

In  such  a  case,  the  candidate  or  tenderer  shall 
the  documentary 
declare  on  his  honour 
evidence  has  already  been  provided  in  a  previous 
procurement  procedure  and  confirm 
that  no 
changes in his situation have occurred. 

that 

In  such  a  case,  the  candidate  or  tenderer  shall 
the  documentary 
declare  on  his  honour 
evidence  has  already  been  provided  in  a  previous 
procurement  procedure  and  confirm 
that  no 
changes in his situation have occurred. 

that 

the 

When 

requested  by 

7. 
contracting 
authority,  the  candidate  or  tenderer  shall  submit  a 
intended 
declaration  on  honour 
subcontractor that he is not in one of the situations 
referred  to  in  Articles  93  and  94  of  the  Financial 
Regulation. 

from 

the 

the 

When 

requested  by 

7. 
contracting 
authority,  the  candidate  or  tenderer  shall  submit  a 
intended 
declaration  on  honour 
subcontractor that he is not in one of the situations 
referred  to  in  Articles  93  and  94  of  the  Financial 
Regulation. 

from 

the 

In case of doubt on this declaration on the honour, 
the contracting authority shall request the evidence 
referred to in paragraphs 3 and 4. Paragraph 5 shall 
apply, where appropriate. 

In case of doubt on this declaration on the honour, 
the contracting authority shall request the evidence 
referred to in paragraphs 3 and 4. Paragraph 5 shall 
apply, where appropriate. 

EN 

 Error! Unknown document property name.  EN 

 
 
 
 
 
Article 134a 
Central database 
(Article 95 of the Financial Regulation) 

Article 134a 
Central database 
(Article 95 of the Financial Regulation) 

1. 
The  institutions,  executive  agencies  and 
bodies referred to in Article 95(1) of the Financial 
Regulation shall transmit to the Commission, in the 
format established by the Commission, information 
identifying  the  economic  operators  which  are  in 
one of the situations referred to in Articles 93, 94, 
96(1)(b)  and  96(2)(a)  of  the  Financial  Regulation, 
the  grounds  for  exclusion  and  the  duration  of  the 
period of exclusion. 

1. 
The  institutions,  executive  agencies  and 
bodies referred to in Article  95(1)  of the Financial 
Regulation shall transmit to the Commission, in the 
format established by the Commission, information 
identifying  the  economic  operators  which  are  in 
one of the situations referred to in Articles 93, 94, 
96(1)(b)  and  96(2)(a)  of  the  Financial  Regulation, 
the  grounds  for  exclusion  and  the  duration  of  the 
period of exclusion. 

They  shall  also  transmit  information  concerning 
persons  with  powers  of  representation,  decision 
making  or  control  over  economic  operators  which 
are  legal  entities,  when  these  persons  have  found 
themselves  in  one  of  the  situations  referred  to  in 
Articles  93,  94,  96(1)(b)  and  96(2)(a)  of  the 
Financial Regulation. 

They  shall  also  transmit  information  concerning 
persons  with  powers  of  representation,  decision 
making  or  control  over  economic  operators  which 
are  legal  entities,  when  these  persons  have  found 
themselves  in  one  of  the  situations  referred  to  in 
Articles  93,  94,  96(1)(b)  and  96(2)(a)  of  the 
Financial Regulation. 

The  authorities  and  bodies  referred  to  in  Article 
95(2)  of  the  Financial  Regulation  shall  transmit  to 
the  Commission,  in  the  format  established  by  the 
Commission: 

identifying 

information 

(a) 
following 
persons who are in one of the situations referred to 
in  Article  93(1)(e)  of  the  Financial  Regulation, 
the 
their  conduct  was  detrimental 
where 

the 

to 

The  authorities  and  bodies  referred  to  in  Article 
95(2)  and  (3)  of  the  Financial  Regulation  shall 
transmit 
format 
established by the Commission: 

the  Commission, 

the 

in 

to 

identifying 

information 

(a) 
following 
persons who are in one of the situations referred to 
in Article 93(1) (e) (e) of the Financial Regulation, 
the 
their  conduct  was  detrimental 
where 

the 

to 

Renumbering in accordance with changes in 
the FR 

Initial numbering restated. No change in 93 
(1) FR 

EN 

 Error! Unknown document property name.  EN 

 
 
 
 
Communities' financial interests: 

Communities' financial interests: 

(i) 

the economic operators; 

(i) 

the economic operators; 

persons  with  powers  of  representation, 
economic 

(ii) 
decision-making  or 
operators which are legal entities; 

control  over 

persons  with  powers  of  representation, 
economic 

(ii) 
decision-making  or 
operators which are legal entities; 

control  over 

(b) 

the type of their conviction;  

(b) 

the type of their conviction;  

the duration of the period of exclusion from 

(c) 
procurement procedures, where applicable. 

the duration of the period of exclusion from 

(c) 
procurement procedures, where applicable. 

2. 
The  institutions,  agencies,  authorities  and 
bodies referred to in paragraph 1 shall designate the 
persons  authorised  to  communicate  to  and  receive 
from the Commission the information contained in 
the database. 

2. 
The  institutions,  agencies,  authorities  and 
bodies referred to in paragraph 1 shall designate the 
persons  authorised  to  communicate  to  and  receive 
from the Commission the information contained in 
the database. 

In the case of the institutions, agencies, authorities 
and  bodies  referred  to  in  Article  95(1)  of  the 
Financial  Regulation,  the  designated  persons  shall 
address  the  information  as  soon  as  possible  to  the 
accounting officer of the Commission, and request, 
as  appropriate,  entry,  modification  or  removal  of 
data in the database. 

In the case of the institutions, agencies, authorities 
and  bodies  referred  to  in  Article  95(1)  of  the 
Financial  Regulation,  the  designated  persons  shall 
address  the  information  as  soon  as  possible  to  the 
accounting officer of the Commission, and request, 
as  appropriate,  entry,  modification  or  removal  of 
data in the database. 

In the case of the authorities and bodies referred to 
in  Article  95(2)  of  the  Financial  Regulation,  the 
designated  persons  shall  address  the  requisite 
information  to  the  Commission  authorising  officer 
responsible for the programme or action concerned, 

In the case of the authorities and bodies referred to 
in  Article  95(2)  of  the  Financial  Regulation,  the 
designated  persons  shall  address  the  requisite 
information  to  the  Commission  authorising  officer 
responsible for the programme or action concerned, 

EN 

 Error! Unknown document property name.  EN 

 
 
 
 
 
 
 
 
within  three  months  of  the  issue  of  the  relevant 
judgement. 

within  three  months  of  the  issue  of  the  relevant 
judgement. 

The  accounting  officer  of  the  Commission  shall 
enter,  modify  or  remove  data  in  the  database.  He 
shall, via a secured protocol, provide on a monthly 
basis validated data contained in the database to the 
designated persons. 

The  accounting  officer  of  the  Commission  shall 
enter,  modify  or  remove  data  in  the  database.  He 
shall, via a secured protocol, provide on a monthly 
basis validated data contained in the database to the 
designated persons. 

3. 
The  institutions,  agencies,  authorities  and 
bodies referred to in paragraph 1 shall certify to the 
Commission that the information communicated by 
them was established and transmitted in accordance 
with  the  principles  set  out  in  Regulation  (EC)  No 
45/2001 and in Directive 95/46/EC of the European 
Parliament  and  of  the  Council22  concerning  the 
protection of personal data.  

3. 
The  institutions,  agencies,  authorities  and 
bodies referred to in paragraph 1 shall certify to the 
Commission that the information communicated by 
them was established and transmitted in accordance 
with  the  principles  set  out  in  Regulation  (EC)  No 
45/2001 and in Directive 95/46/EC of the European 
Parliament  and  of  the  Council23  concerning  the 
protection of personal data.  

In  particular,  they  shall  inform  in  advance  all 
economic  operators  or  persons  referred  to  in 
paragraph  1  that  their  data  may  be  included  in  the 
database and communicated by the Commission to 
the  designated  persons  referred  to  in  paragraph  2. 
They 
the 
shall  update,  where  appropriate, 
information  transmitted,  following  rectification  or 
erasure or any modification of data. 

In  particular,  they  shall  inform  in  advance  all 
economic  operators  or  persons  referred  to  in 
paragraph  1  that  their  data  may  be  included  in  the 
database and communicated by the Commission to 
the  designated  persons  referred  to  in  paragraph  2. 
They 
the 
shall  update,  where  appropriate, 
information  transmitted,  following  rectification  or 
erasure or any modification of data. 

Any  party  entered  in  the  database  shall  have  the 
right  to  be  informed  of  the  data  stored  concerning 

Any  party  entered  in  the  database  shall  have  the 
right  to  be  informed  of  the  data  stored  concerning 

22  
23  

OJ L 281, 23.11.1995, p. 3. 
OJ L 281, 23.11.1995, p. 3. 

EN 

 Error! Unknown document property name.  EN 

 
 
 
 
 
                                                 
that party, upon request to the accounting officer of 
the Commission. 

that party, upon request to the accounting officer of 
the Commission. 

Member  States  shall 

4. 
take  appropriate 
measures  to  assist  the  Commission  in  order  to 
manage the database efficiently, in compliance with 
Directive 95/46/EC. 

Member  States  shall 

4. 
take  appropriate 
measures  to  assist  the  Commission  in  order  to 
manage the database efficiently, in compliance with 
Directive 95/46/EC. 

Appropriate arrangements shall be laid down in the 
agreements  with  the  authorities  of  third  countries 
and  all  bodies  referred  to  in  Article  95(2)  of  the 
Financial Regulation, in order to ensure compliance 
with  these  provisions  and  with  the  principles 
concerning the protection of personal data.  

Appropriate arrangements shall be laid down in the 
agreements  with  the  authorities  of  third  countries 
and all bodies referred to in Article 95(2) and (3) of 
to  ensure 
the  Financial  Regulation, 
compliance  with  these  provisions  and  with  the 
principles  concerning  the  protection  of  personal 
data.  

in  order 

Renumbering in accordance with the FR 

Article 134b 
Administrative and financial penalties 
(Articles 96 and 114 of the Financial Regulation) 

Article 134b 
Administrative and financial penalties 
(Articles 96 and 114 of the Financial Regulation) 

Without  prejudice  to  the  application  of 
1. 
penalties  laid  down  in  the  contract,  candidates  or 
tenderers  and  contractors  who  have  made  false 
declarations,  have  made  substantial  errors  or 
committed  irregularities  or  fraud,  or  have  been 
found 
their  contractual 
obligations may be excluded from all contracts and 
grants  financed  by  the  Community  budget  for  a 
maximum of five years from the date on which the 

in  serious  breach  of 

Without  prejudice  to  the  application  of 
1. 
penalties  laid  down  in  the  contract,  candidates  or 
tenderers  and  contractors  who  have  made  false 
declarations,  have  made  substantial  errors  or 
committed  irregularities  or  fraud,  or  have  been 
found 
their  contractual 
obligations may be excluded from all contracts and 
grants  financed  by  the  Community  Union  budget 
for  a  maximum  of  five  years  from  the  date  on 

in  serious  breach  of 

EN 

 Error! Unknown document property name.  EN 

 
 
 
 
 
 
 
infringement is established as confirmed following 
an adversarial procedure with the contractor. 

which the infringement is established as confirmed 
following  an  adversarial  procedure  with 
the 
contractor. 

That  period  may  be  extended  to  ten  years  in  the 
event of a repeated offence within five years of the 
date referred to in the first subparagraph. 

That  period  may  be  extended  to  ten  years  in  the 
event of a repeated offence within five years of the 
date referred to in the first subparagraph. 

Tenderers  or  candidates  who  have  made 
2. 
false  declarations,  have  committed  substantial 
errors, irregularities or fraud, may also be subject to 
financial  penalties  representing  2%  to  10%  of  the 
total estimated value of the contract being awarded. 

Tenderers  or  candidates  who  have  made 
2. 
false  declarations,  have  committed  substantial 
errors, irregularities or fraud, may also be subject to 
financial  penalties  representing  2%  to  10%  of  the 
total estimated value of the contract being awarded. 

Contractors who have been found in serious breach 
of  their  contractual  obligations  may  be  subject  to 
financial  penalties  representing  2%  to  10%  of  the 
total value of the contract in question. 

Contractors who have been found in serious breach 
of  their  contractual  obligations  may  be  subject  to 
financial  penalties  representing  2%  to  10%  of  the 
total value of the contract in question. 

That  rate  may  be  increased  to  4%  to  20%  in  the 
event of a repeat infringement within five years of 
the  date  referred  to  in  the  first  subparagraph  of 
paragraph 1. 

That  rate  may  be  increased  to  4%  to  20%  in  the 
event of a repeat infringement within five years of 
the  date  referred  to  in  the  first  subparagraph  of 
paragraph 1. 

The 

institution 

3. 
the 
administrative  or  financial  penalties  taking  into 
account  in  particular  the  elements  referred  to  in 
Article 133a(1). 

determine 

shall 

The 

institution 

3. 
the 
administrative  or  financial  penalties  taking  into 
account  in  particular  the  elements  referred  to  in 
Article 133a(1). 

determine 

shall 

EN 

 Error! Unknown document property name.  EN 

 
 
 
 
 
 
Article 135 
Selection criteria 
(Article 97(1) of the Financial Regulation) 

Article 135 
Selection criteria 
(Article 97(1) of the Financial Regulation) 

The  contracting  authorities  shall  draw  up 

1. 
clear and non-discriminatory selection criteria. 

The  contracting  authorities  shall  draw  up 

1. 
clear and non-discriminatory selection criteria. 

2. 
The  selection  criteria  shall  be  applied  in 
every  procurement  procedure  for  the  purposes  of 
assessing  the  financial,  economic,  technical  and 
professional  capacity  of  the  candidate  or  the 
tenderer. 

2. 
The  selection  criteria  shall  be  applied  in 
every  procurement  procedure  for  the  purposes  of 
assessing  the  financial,  economic,  technical  and 
professional  capacity  of  the  candidate  or  the 
tenderer. 

The  contracting  authority  may  lay  down  minimum 
capacity levels below which candidates may not be 
selected. 

The  contracting  authority  may  lay  down  minimum 
capacity levels below which candidates may not be 
selected. 

Any  tenderer  or  candidate  may  be  asked  to 
3. 
prove  that  he  is  authorised  to  perform  the  contract 
under  national  law,  as  evidenced  by  inclusion  in  a 
trade  or  professional 
register,  or  a  sworn 
declaration or certificate, membership of a specific 
organisation,  express  authorisation,  or  entry  in  the 
VAT register. 

Any  tenderer  or  candidate  may  be  asked  to 
3. 
prove  that  he  is  authorised  to  perform  the  contract 
under  national  law,  as  evidenced  by  inclusion  in  a 
trade  or  professional 
register,  or  a  sworn 
declaration or certificate, membership of a specific 
organisation,  express  authorisation,  or  entry  in  the 
VAT register. 

The  contracting  authorities  shall  specify  in 
4. 
the contract notice or in the call for expressions of 
interest  or  the  invitation  to  submit  a  tender,  the 
references  chosen  to  test  the  status  and  the  legal 
capacity of tenderers or candidates. 

The  contracting  authorities  shall  specify  in 
4. 
the contract notice or in the call for expressions of 
interest  or  the  invitation  to  submit  a  tender,  the 
references  chosen  to  test  the  status  and  the  legal 
capacity of tenderers or candidates. 

EN 

 Error! Unknown document property name.  EN 

 
 
 
 
 
 
 
by 

The 

requested 

information 

the 
5. 
contracting  authority  as  proof  of  the  financial, 
economic,  technical  and  professional  capacity  of 
the candidate or tenderer and the minimum capacity 
levels required in accordance with paragraph 2 may 
not go beyond the subject of the contract and shall 
take  account  of  the  legitimate  interests  of  the 
economic  operators  as  regards  in  particular  the 
protection  of  the  firm's  technical  and  business 
secrets. 

by 

The 

requested 

information 

the 
5. 
contracting  authority  as  proof  of  the  financial, 
economic,  technical  and  professional  capacity  of 
the candidate or tenderer and the minimum capacity 
levels required in accordance with paragraph 2 may 
not go beyond the subject of the contract and shall 
take  account  of  the  legitimate  interests  of  the 
economic  operators  as  regards  in  particular  the 
protection  of  the  firm's  technical  and  business 
secrets. 

The  contracting  authority  may,  depending 
6. 
on  his  assessment  of  risks,  decide  not  to  require 
proof  of  the  financial,  economic,  technical  and 
professional  capacity  of  candidates  or  tenderers  in 
the case of the following contracts: 

The  contracting  authority  may,  depending 
6. 
on  his  assessment  of  risks,  decide  not  to  require 
proof  of  the  financial,  economic,  technical  and 
professional  capacity  of  candidates  or  tenderers  in 
the case of the following contracts: 

(a) 
contracts  awarded  by  the  institutions  on 
their  own  account,  with  a  value  of  less  than  or 
equal to EUR 60 000,  

(a) 
contracts  awarded  by  the  institutions  on 
their  own  account,  with  a  value  of  less  than  or 
equal  to  EUR 60  000  the  value  referred  to  in 
Article 129(1),  

Replacing figures by references 

contracts  awarded  in  the  field  of  external 
(b) 
actions, with a value below the thresholds referred 
to in Article 241(1)(a), Article 243(1)(a), or Article 
245(1)(a). 

contracts  awarded  in  the  field  of  external 
(b) 
actions, with a value  below the thresholds referred 
to in Article 241(1)(a), Article 243(1)(a), or Article 
245(1)(a). 

Where  the  contracting  authority  decides  not  to 
require  proof  of  the  financial,  economic,  technical 
and  professional  capacity  of  candidates  or 
tenderers,  no  pre-financing  shall  be  made  unless  a 
financial  guarantee  of  an  equivalent  amount  is 

Where  the  contracting  authority  decides  not  to 
require  proof  of  the  financial,  economic,  technical 
and  professional  capacity  of  candidates  or 
tenderers,  no  pre-financing  shall  be  made  unless  a 
financial  guarantee  of  an  equivalent  amount  is 

EN 

 Error! Unknown document property name.  EN 

 
 
 
 
 
provided. 

provided. 

Article 136 
Economic and financial capacity 
(Article 97(1) of the Financial Regulation) 

Article 136 
Economic and financial capacity 
(Article 97(1) of the Financial Regulation) 

1. 
Proof  of  economic  and  financial  capacity 
may  in  particular  be  furnished  by  one  or  more  of 
the following documents: 

1. 
Proof  of  economic  and  financial  capacity 
may  in  particular  be  furnished  by  one  or  more  of 
the following documents: 

appropriate  statements 

a) 
evidence of professional risk indemnity insurance; 

from  banks  or 

appropriate  statements 

a) 
from  banks  or, 
where  appropriate,  evidence  of  professional  risk 
indemnity insurance; 

Alignment with the Directive 2004/18 

the  presentation  of  balance  sheets  or 
(b) 
extracts from balance sheets for at least the last two 
years  for  which  accounts  have  been  closed,  where 
publication  of  the  balance  sheet  is  required  under 
the  company  law  of  the  country  in  which  the 
economic operator is established; 

the  presentation  of  balance  sheets  or 
(b) 
extracts  from  balance  sheets  financial  statements 
for  at  least  the  last  two  years  for  which  accounts 
have been closed, where publication of the balance 
sheet  is  required  under  the  company  law  of  the 
country 
is 
established 

the  economic  operator 

in  which 

 a  statement  of  overall 

(c) 
turnover  and 
turnover concerning the works, supplies or services 
covered by the contract during a period which may 
be no more than the last three financial years. 

 a  statement  of  overall 

(c) 
turnover  and 
turnover concerning the works, supplies or services 
covered by the contract during a period which may 
be  no  more  than  the  last  three  financial  years 
available. 

2. 

If,  for  some  exceptional  reason  which  the  2. 

The contracting authority may waive the 

EN 

 Error! Unknown document property name.  EN 

sheet  which 

is  mandatorily 
Balance 
published  was  not  considered  sufficient. 
Instead,  complete  set  of  signed  financial 
statements  should  provide  a  better  view  on 
the financial viability. This is a clarification 
since Article 136(1) contains an exemplary, 
not an exhaustive list. 

Alignment with Directive 2004/18 

 
 
 
 
 
 
justified, 

the 
contracting  authority  considers 
tenderer  or  candidate  is  unable  to  provide  the 
references  requested  by  the  contracting  authority, 
he  may  prove  his  economic  and  financial  capacity 
by any other means which the contracting authority 
considers appropriate. 

obligation  of  a  candidate  or  tenderer  to  submit 
the  documentary  evidence  referred 
in 
paragraph  1  if  such  evidence  has  already  been 
submitted  to  it  for  the  purposes  of  another 
procurement  procedure  and  still  complies  with 
the requirements of paragraph 1. 

to 

reason  which 
justified, 

If, 
for  some  exceptional 
the 
the 
contracting  authority  considers 
tenderer  or  candidate  is  unable  to  provide  the 
references  requested  by  the  contracting  authority, 
he  may  prove  his  economic  and  financial  capacity 
by any other means which the contracting authority 
considers appropriate. 

An 

economic 

operator  may,  where 
3. 
appropriate and for a particular contract, rely on the 
capacities  of  other  entities,  regardless  of  the  legal 
nature of the links which it has with them. It must 
in that case prove to the contracting authority that it 
will have at its disposal the resources necessary for 
performance  of  the  contract,  for  example  by 
producing  an  undertaking  on  the  part  of  those 
entities to place those resources at its disposal. 

An 

economic 

operator  may,  where 
3. 
appropriate and for a particular contract, rely on the 
capacities  of  other  entities,  regardless  of  the  legal 
nature of the links which it has with them. It must 
in that case prove to the contracting authority that it 
will have at its disposal the resources necessary for 
performance  of  the  contract,  for  example  by 
producing  an  undertaking  on  the  part  of  those 
entities to place those resources at its disposal. 

Under 
the  same  conditions,  a  consortium  of 
economic operators as referred to in Article 116(6) 
may  rely  on  the  capacities  of  members  of  the 
consortium or of other entities. 

Under 
the  same  conditions,  a  consortium  of 
economic operators as referred to in Article 116(6) 
may  rely  on  the  capacities  of  members  of  the 
consortium or of other entities. 

EN 

 Error! Unknown document property name.  EN 

 
 
 
Article 137 
Technical and professional capacity 
(Article 97(1) of the Financial Regulation) 

Article 137 
Technical and professional capacity 
(Article 97(1) of the Financial Regulation) 

1. 
Technical  and  professional  capacity  of 
economic operators shall be evaluated and verified 
in  accordance  with  paragraphs  2  and  3.  In 
procurement  procedures  for  supplies  requiring 
sitting  or  installation  operations,  services  and/or 
works, such capacity shall be assessed with regard 
their  know-how,  efficiency, 
in  particular 
experience and reliability. 

to 

1. 
Technical  and  professional  capacity  of 
economic operators shall be evaluated and verified 
in  accordance  with  paragraphs  2  and  3.  In 
procurement  procedures  for  supplies  requiring 
sitting  or  installation  operations,  services  and/or 
works, such capacity shall be assessed with regard 
their  know-how,  efficiency, 
in  particular 
experience and reliability. 

to 

2. 
Evidence  of  the  technical  and  professional 
capacity of economic operators may, depending on 
the  nature,  quantity  or  scale  and  purpose  of  the 
supplies,  services  or  works  to  be  provided,  be 
furnished  on  the  basis  of  one  or  more  of  the 
following documents: 

2. 
Evidence  of  the  technical  and  professional 
capacity of economic operators may, depending on 
the  nature,  quantity  or  scale  and  purpose  of  the 
supplies,  services  or  works  to  be  provided,  be 
furnished  on  the  basis  of  one  or  more  of  the 
following documents: 

the 

and 

educational 

(a) 
professional 
qualifications  of  the  service  provider  or  contractor 
and/or  those  of  the  firm's  managerial  staff  and,  in 
particular, 
the  person  or  persons 
responsible  for  providing  the  services  or  carrying 
out the works; 

those  of 

the 

and 

educational 

(a) 
professional 
qualifications  of  the  service  provider  or  contractor 
and/or  those  of  the  firm's  managerial  staff  and,  in 
particular, 
the  person  or  persons 
responsible  for  providing  the  services  or  carrying 
out the works; 

those  of 

(b) 

a list: 

(b) 

a list: 

(i) 
of  the  principal  services  provided  and 
supplies  delivered  in  the  past  three  years,  with  the 

(i) 
of  the  principal  services  provided  and 
supplies  delivered  in  the  past  three  years,  with  the 

EN 

 Error! Unknown document property name.  EN 

 
 
 
 
 
 
 
sums, dates and recipients, public or private; 

sums, dates and recipients, public or private; 

(ii) 
of  the  works  carried  out  in  the  last  five 
years,  with  the  sums,  dates  and  place.  The  list  of 
the most important works shall be accompanied by 
certificates  of  satisfactory  execution,  specifying 
in  a 
whether 
professional  manner 
fully 
completed; 

they  have  been  carried  out 
and  have  been 

(ii) 
of  the  works  carried  out  in  the  last  five 
years,  with  the  sums,  dates  and  place.  The  list  of 
the most important works shall be accompanied by 
certificates  of  satisfactory  execution,  specifying 
in  a 
whether 
professional  manner 
fully 
completed; 

they  have  been  carried  out 
and  have  been 

(c) 
a  description  of  the  technical  equipment, 
tools  and  plant  to  be  employed  by  the  firm  for 
performing a service or works contract; 

(c) 
a  description  of  the  technical  equipment, 
tools  and  plant  to  be  employed  by  the  firm  for 
performing a service or works contract; 

(d) 
a description of the technical equipment and 
the  measures  employed  to  ensure  the  quality  of 
supplies  and  services,  and  a  description  of  the 
firm's study and research facilities; 

(d) 
a description of the technical equipment and 
the  measures  employed  to  ensure  the  quality  of 
supplies  and  services,  and  a  description  of  the 
firm's study and research facilities; 

an indication of the technicians or technical 
(e) 
bodies involved, whether  or not belonging  directly 
to the firm, especially those responsible for quality 
control; 

an indication of the technicians or technical 
(e) 
bodies involved, whether or not belonging directly 
to the firm, especially those responsible for quality 
control; 

(f) 
in respect of supplies: samples, descriptions 
and/or  authentic  photographs  and/or  certificates 
drawn  up  by  official  quality  control  institutes  or 
agencies  of  recognised  competence  attesting  the 
conformity  of  the  products  with  the  specifications 
or standards in force; 

(f) 
in respect of supplies: samples, descriptions 
and/or  authentic  photographs  and/or  certificates 
drawn  up  by  official  quality  control  institutes  or 
agencies  of  recognised  competence  attesting  the 
conformity  of  the  products  with  the  specifications 
or standards in force; 

(g) 

a statement of the average annual manpower  (g) 

a statement of the average annual manpower 

EN 

 Error! Unknown document property name.  EN 

 
 
 
 
 
 
 
and  the  number  of  managerial  staff  of  the  service 
provider or contractor in the last three years; 

and  the  number  of  managerial  staff  of  the  service 
provider or contractor in the last three years; 

(h) 
an  indication  of  the  proportion  of  the 
contract  which  the  service  provider  may  intend  to 
subcontract; 

(h) 
an  indication  of  the  proportion  of  the 
contract  which  the  service  provider  may  intend  to 
subcontract; 

(i) 
for  public  works  contracts  and  public 
service contracts, and only in appropriate cases, an 
indication  of 
the  environmental  management 
measures that the economic operator will be able to 
apply when performing the contract. 

(i) 
for  public  works  contracts  and  public 
service contracts, and only in appropriate cases, an 
indication  of 
the  environmental  management 
measures that the economic operator will be able to 
apply when performing the contract. 

Where  the  services  or  supplies  referred  to  in  point 
(b)(i)  of  the  first  subparagraph  are  provided  to 
contracting  authorities,  evidence  of  performance 
shall  be  in  the  form  of  certificates  issued  or 
countersigned by the competent authority. 

Where  the  services  or  supplies  referred  to  in  point 
(b)(i)  of  the  first  subparagraph  are  provided  to 
contracting  authorities,  evidence  of  performance 
shall  be  in  the  form  of  certificates  issued  or 
countersigned by the competent authority. 

Where  the  services  or  products  to  be 
3. 
supplied are complex or, exceptionally, are required 
for  a  special  purpose,  evidence  of  technical  and 
professional capacity may be secured by means of a 
check carried out by the contracting authority or on 
its  behalf  by  a  competent  official  body  of  the 
country in which the service provider or supplier is 
established, subject to that body's agreement. Such 
checks  shall  concern 
technical 
capacity and production capacity and, if necessary, 
its study and  research facilities  and quality control 
measures. 

the  supplier's 

Where  the  services  or  products  to  be 
3. 
supplied are complex or, exceptionally, are required 
for  a  special  purpose,  evidence  of  technical  and 
professional capacity may be secured by means of a 
check carried out by the contracting authority or on 
its  behalf  by  a  competent  official  body  of  the 
country in which the service provider or supplier is 
established, subject to that body's agreement. Such 
checks  shall  concern 
technical 
capacity and production capacity and, if necessary, 
its study and research facilities and quality control 
measures. 

the  supplier's 

EN 

 Error! Unknown document property name.  EN 

 
 
 
 
 
Obligation to accept equivalent measures. 

3a.  Where  contracting  authorities  require  the 
production of certificates drawn up by independent 
bodies  attesting  the  compliance  of  the  economic 
operator  with  certain  quality  assurance  standards, 
they shall refer to quality assurance systems based 
on  the  relevant  European  standards  series  certified 
by  bodies  conforming  to  the  European  standards 
series concerning certification. 

3a.  Where  contracting  authorities  require  the 
production of certificates drawn up by independent 
bodies  attesting  the  compliance  of  the  economic 
operator  with  certain  quality  assurance  standards, 
they shall refer to quality assurance systems based 
on  the  relevant  European  standards  series  certified 
by  bodies  conforming  to  the  European  standards 
certification.  However, 
series 
contracting  authorities  shall  also  accept  other 
evidence  of 
equivalent  quality  assurance 
measures from economic operators. 

concerning 

3b.  Where  contracting  authorities  require  the 
production of certificates drawn up by independent 
bodies  attesting  the  compliance  of  the  economic 
operator  with  certain  environmental  management 
standards,  they  shall  refer  to  the  Community  Eco-
Management and Audit Scheme (EMAS) provided 
for  in  Regulation  (EC)  No  761/2001  of  the 
European  Parliament  and  of  the  Council24  or  to 
environmental management standards based on the 
relevant  European  or 
standards 
certified  by  bodies  conforming  to  Community  law 
or the relevant European or international standards 
concerning  certification.  They  shall  recognise 
equivalent  certificates  from  bodies  established  in 
other  Member  States.  They  shall  also  accept  other 
evidence  of  equivalent  environmental  management 

international 

3b.  Where  contracting  authorities  require  the 
production of certificates drawn up by independent 
bodies  attesting  the  compliance  of  the  economic 
operator  with  certain  environmental  management 
standards, they shall refer to the Community Union 
Eco-Management  and  Audit  Scheme  (EMAS) 
provided  for  in  Regulation  (EC)  No  761/2001  of 
the European Parliament and of the Council25 or to 
environmental management standards based on the 
relevant  European  or 
standards 
certified  by  bodies  conforming  to  Community 
Union law or the relevant European or international 
standards  concerning  certification.  They  shall 
from  bodies 
recognise  equivalent  certificates 
established in other Member States. They shall also 
accept  other  evidence  of  equivalent  environmental 

international 

24 
25 

OJ L 114, 24.4.2001, p. 1. 
OJ L 114, 24.4.2001, p. 1. 

EN 

 Error! Unknown document property name.  EN 

 
 
                                                 
measures from economic operators. 

management measures from economic operators. 

An 

economic 

4. 
operator  may,  where 
appropriate and for a particular contract, rely on the 
capacities  of  other  entities,  regardless  of  the  legal 
nature of the links which it has with them. It must 
in that case prove to the contracting authority that it 
will have at its disposal the resources necessary for 
performance  of  the  contract,  for  example  by 
producing  an  undertaking  on  the  part  of  those 
entities to place those resources at its disposal. 

An 

economic 

4. 
operator  may,  where 
appropriate and for a particular contract, rely on the 
capacities  of  other  entities,  regardless  of  the  legal 
nature of the links which it has with them. It must 
in that case prove to the contracting authority that it 
will have at its disposal the resources necessary for 
performance  of  the  contract,  for  example  by 
producing  an  undertaking  on  the  part  of  those 
entities to place those resources at its disposal. 

Under 
the  same  conditions,  a  consortium  of 
economic operators as referred to in Article 116(6) 
may  rely  on  the  capacities  of  members  of  the 
consortium or of other entities. 

Under 
the  same  conditions,  a  consortium  of 
economic operators as referred to in Article 116(6) 
may  rely  on  the  capacities  of  members  of  the 
consortium or of other entities. 

Article 138 
Award arrangements and criteria 
(Article 97(2) of the Financial Regulation) 

Article 138 
Award arrangements and criteria 
(Article 97(2) of the Financial Regulation) 

Without  prejudice  to  Article  94  of  the 
1. 
Financial Regulation, contracts shall be awarded in 
one of the following two ways: 

Without  prejudice  to  Article  94  of  the 
1. 
Financial Regulation, contracts shall be awarded in 
one of the following two ways: 

under  the  automatic  award  procedure,  in 
(a) 
which  case  the  contract  is  awarded  to  the  tender 
which,  while  being  in  order  and  satisfying  the 
conditions laid down, quotes the lowest price; 

under  the  automatic  award  procedure,  in 
(a) 
which  case  the  contract  is  awarded  to  the  tender 
which,  while  being  in  order  and  satisfying  the 
conditions laid down, quotes the lowest price; 

(b) 

under the best-value-for-money procedure. 

(b) 

under the best-value-for-money procedure. 

EN 

 Error! Unknown document property name.  EN 

 
 
 
 
 
 
 
The  tender  offering  the  best  value  for 
2. 
money  shall  be  the  one  with  the  best  price-quality 
ratio,  taking  into  account  criteria  justified  by  the 
subject  of  the  contract  such  as  the  price  quoted, 
aesthetic 
technical  merit, 
functional 
characteristics, 
characteristics, 
environmental 
running  costs,  profitability  completion  or  delivery 
times, after-sales service and technical assistance. 

and 

The  tender  offering  the  best  value  for 
2. 
money  shall  be  the  one  with  the  best  price-quality 
ratio,  taking  into  account  criteria  justified  by  the 
subject  of  the  contract  such  as  the  price  quoted, 
functional 
aesthetic 
technical  merit, 
characteristics, 
characteristics, 
environmental 
running  costs,  profitability  completion  or  delivery 
times, after-sales service and technical assistance. 

and 

3. 
The  contracting  authority  shall  specify,  in 
the  contract  notice  or  in  the  specification  or  in  the 
descriptive document, the weighting it will apply to 
each  of  the  criteria  for  determining  best  value  for 
money.  That  weighting  may  be  expressed  as  a 
range with an appropriate maximum spread. 

3. 
The  contracting  authority  shall  specify,  in 
the  contract  notice  or  in  the  specification  or  in  the 
descriptive document, the weighting it will apply to 
each  of  the  criteria  for  determining  best  value  for 
money.  That  weighting  may  be  expressed  as  a 
range with an appropriate maximum spread. 

The  weighting  applied  to  price  in  relation  to  the 
other criteria must not result in the neutralisation of 
price in the choice of contractor, without prejudice 
to  the  scales  laid  down  by  the  institution  for  the 
remuneration  of  certain  services,  such  as  those 
provided by experts for evaluation purposes.  

The  weighting  applied  to  price  in  relation  to  the 
other criteria must not result in the neutralisation of 
price in the choice of contractor, without prejudice 
to  the  scales  laid  down  by  the  institution  for  the 
remuneration  of  certain  services,  such  as  those 
provided by experts for evaluation purposes.  

If,  in  exceptional  cases,  weighting  is  technically 
impossible, particularly on account of the subject of 
the  contract,  the  contracting  authority  shall  merely 
specify the decreasing order of importance in which 
the criteria are to be applied. 

If,  in  exceptional  cases,  weighting  is  technically 
impossible, particularly on account of the subject of 
the  contract,  the  contracting  authority  shall  merely 
specify the decreasing order of importance in which 
the criteria are to be applied. 

EN 

 Error! Unknown document property name.  EN 

 
 
 
 
 
Article 138a 
Use of electronic auctions 
(Article 97(2) of the Financial Regulation) 

Article 138a 
Use of electronic auctions 
(Article 97(2) of the Financial Regulation) 

1. 
In open, restricted or negotiated procedures 
in  the  case  referred  to  in  Article  127(1)(a),  the 
contracting authorities may decide that the award of 
a public contract shall be preceded by an electronic 
auction,  as  referred  to  in  Article  54  of  Directive 
2004/18/EC,  when  the  contract  specifications  can 
be established with precision. 

1. 
In open, restricted or negotiated procedures 
in  the  case  referred  to  in  Article  127(1)(a),  the 
contracting authorities may decide that the award of 
a public contract shall be preceded by an electronic 
auction,  as  referred  to  in  Article  54  of  Directive 
2004/18/EC,  when  the  contract  specifications  can 
be established with precision. 

In  the  same  circumstances,  an  electronic  auction 
may  be  held  on  the  reopening  of  competition 
among  the  parties  to  a  framework  contract  as 
referred  to  in  Article  117(4)(b)  of  this  Regulation 
and on the opening for competition of contracts to 
be  awarded  under  the  dynamic  purchasing  system 
referred to in Article 125a. 

In  the  same  circumstances,  an  electronic  auction 
may  be  held  on  the  reopening  of  competition 
among  the  parties  to  a  framework  contract  as 
referred  to  in  Article  117(4)(b)  of  this  Regulation 
and on the opening for competition of contracts to 
be  awarded  under  the  dynamic  purchasing  system 
referred to in Article 125a. 

The  electronic  auction  shall  be  based  either  solely 
on prices, in which case the contract is awarded to 
the lowest price, or on the prices and/or the values 
of  the  features  of  the  tenders  indicated  in  the 
specification, in which case the contract is awarded 
to the tender offering best value for money. 

The  electronic  auction  shall  be  based  either  solely 
on prices, in which case the contract is awarded to 
the lowest price, or on the prices and/or the values 
of  the  features  of  the  tenders  indicated  in  the 
specification, in which case the contract is awarded 
to the tender offering best value for money. 

2. 
Contracting authorities which decide to hold 
an  electronic  auction  shall  state  that  fact  in  the 
contract notice. 

2. 
Contracting authorities which decide to hold 
an  electronic  auction  shall  state  that  fact  in  the 
contract notice. 

EN 

 Error! Unknown document property name.  EN 

 
 
 
 
 
 
The  specification  shall 
details: 

include 

the  following 

The  specification  shall 
details: 

include 

the  following 

(a) 
the features, the values for which will be the 
subject  of  electronic  auction,  provided  that  those 
features  are  quantifiable  and  can  be  expressed  in 
figures or percentages; 

(a) 
the features, the values for which will be the 
subject  of  electronic  auction,  provided  that  those 
features  are  quantifiable  and  can  be  expressed  in 
figures or percentages; 

(b) 
any  limits  on  the  values  which  may  be 
submitted,  as  they  result  from  the  specifications 
relating to the subject of the contract; 

(b) 
any  limits  on  the  values  which  may  be 
submitted,  as  they  result  from  the  specifications 
relating to the subject of the contract; 

the 

(c) 
information  which  will  be  made 
available to tenderers in the course of the electronic 
auction  and,  where  appropriate,  when  it  will  be 
made available to them; 

the 

(c) 
information  which  will  be  made 
available to tenderers in the course of the electronic 
auction  and,  where  appropriate,  when  it  will  be 
made available to them; 

the  relevant  information  concerning  the 

(d) 
electronic auction process; 

the  relevant  information  concerning  the 

(d) 
electronic auction process; 

(e) 
the  conditions  under  which  the  tenderers 
will be able to bid and, in particular, the minimum 
differences  which  will,  where  appropriate,  be 
required when bidding; 

(e) 
the  conditions  under  which  the  tenderers 
will be able to bid and, in particular, the minimum 
differences  which  will,  where  appropriate,  be 
required when bidding; 

(f) 
the  relevant  information  concerning  the 
electronic  equipment  used  and  the  arrangements 
and technical specifications for connection. 

(f) 
the  relevant  information  concerning  the 
electronic  equipment  used  and  the  arrangements 
and technical specifications for connection. 

Before  proceeding  with  an  electronic 
3. 
auction,  contracting  authorities  shall  make  a  full 
initial evaluation of the tenders in accordance with 

Before  proceeding  with  an  electronic 
3. 
auction,  contracting  authorities  shall  make  a  full 
initial evaluation of the tenders in accordance with 

EN 

 Error! Unknown document property name.  EN 

 
 
 
 
 
 
 
 
 
the award criteria set and with the weighting fixed 
for them. 

the award criteria set and with the weighting fixed 
for them. 

shall  be 

tenderers  who  have  submitted  admissible 
All 
simultaneously  by 
invited 
tenders 
electronic  means  to  submit  new  prices  and/or  new 
values;  the  invitation  shall  contain  all  relevant 
information  concerning  individual  connection  to 
the electronic equipment being used and shall state 
the  date  and  time  of  the  start  of  the  electronic 
auction. The electronic auction may take place in a 
number  of  successive  phases.  The  electronic 
auction may not start sooner than two working days 
after the date on which invitations are sent out. 

shall  be 

tenderers  who  have  submitted  admissible 
All 
simultaneously  by 
invited 
tenders 
electronic  means  to  submit  new  prices  and/or  new 
values;  the  invitation  shall  contain  all  relevant 
information  concerning  individual  connection  to 
the electronic equipment being used and shall state 
the  date  and  time  of  the  start  of  the  electronic 
auction. The electronic auction may take place in a 
number  of  successive  phases.  The  electronic 
auction may not start sooner than two working days 
after the date on which invitations are sent out. 

When  the  contract  is  to  be  awarded  on  the 
4. 
basis  of  the  tender  offering  best  value  for  money, 
the invitation shall be accompanied by the outcome 
of  a  full  evaluation  of  the  relevant  tender,  carried 
out  in  accordance  with  the  weighting  provided  for 
in the first subparagraph of Article 138(3). 

When  the  contract  is  to  be  awarded  on  the 
4. 
basis  of  the  tender  offering  best  value  for  money, 
the invitation shall be accompanied by the outcome 
of  a  full  evaluation  of  the  relevant  tender,  carried 
out  in  accordance  with  the  weighting  provided  for 
in the first subparagraph of Article 138(3). 

The  invitation  shall  also  state  the  mathematical 
formula  to  be  used  in  the  electronic  auction  to 
determine automatic re-rankings on the basis of the 
new  prices  and/or  new  values  submitted.  That 
formula  shall  incorporate  the  weighting  of  all  the 
criteria  fixed  to  determine  the  tender  offering  best 
value for money, as indicated in the contract notice 
or in the specification; for that purpose, any ranges 
to  a 
shall,  however,  be  reduced  beforehand 

The  invitation  shall  also  state  the  mathematical 
formula  to  be  used  in  the  electronic  auction  to 
determine automatic re-rankings on the basis of the 
new  prices  and/or  new  values  submitted.  That 
formula  shall  incorporate  the  weighting  of  all  the 
criteria  fixed  to  determine  the  tender  offering  best 
value for money, as indicated in the contract notice 
or in the specification; for that purpose, any ranges 
to  a 
shall,  however,  be  reduced  beforehand 

EN 

 Error! Unknown document property name.  EN 

 
 
 
 
specified value. 

specified value. 

Where  variants  are  authorised,  a  separate  formula 
shall be provided for each variant. 

Where  variants  are  authorised,  a  separate  formula 
shall be provided for each variant. 

the 

authorities 

contracting 

Throughout  each  phase  of  an  electronic 
5. 
auction 
shall 
instantaneously  communicate  to  all  tenderers  at 
least  sufficient  information  to  enable  them  to 
ascertain  their  relative  rankings  at  any  moment. 
They  may  also  communicate  other  information 
concerning  other  prices  or  values  submitted, 
provided  that  that  is  stated  in  the  specification. 
They may also at any time announce the number of 
participants in that phase of the auction. In no case, 
however,  may  they  disclose  the  identities  of  the 
tenderers during any phase of an electronic auction. 

the 

authorities 

contracting 

Throughout  each  phase  of  an  electronic 
5. 
auction 
shall 
instantaneously  communicate  to  all  tenderers  at 
least  sufficient  information  to  enable  them  to 
ascertain  their  relative  rankings  at  any  moment. 
They  may  also  communicate  other  information 
concerning  other  prices  or  values  submitted, 
provided  that  that  is  stated  in  the  specification. 
They may also at any time announce the number of 
participants in that phase of the auction. In no case, 
however,  may  they  disclose  the  identities  of  the 
tenderers during any phase of an electronic auction. 

6. 
Contracting  authorities  shall  close  an 
electronic  auction  in  one  or  more  of  the  following 
ways: 

6. 
Contracting  authorities  shall  close  an 
electronic  auction  in  one  or  more  of  the  following 
ways: 

in  the  invitation  to  take  part  in  the  auction, 
(a) 
they  shall  indicate  the  date  and  time  fixed  in 
advance; 

in  the  invitation  to  take  part  in  the  auction, 
(a) 
they  shall  indicate  the  date  and  time  fixed  in 
advance; 

when  they  receive  no  more  new  prices  or 
(b) 
new  values  which  meet 
requirements 
concerning minimum differences. In that event, the 
contracting authorities shall state in the invitation to 
take  part  in  the  auction  the  time  which  they  will 
allow  to  elapse  after  receiving  the  last  submission 

the 

when  they  receive  no  more  new  prices  or 
(b) 
new  values  which  meet 
requirements 
concerning minimum differences. In that event, the 
contracting authorities shall state in the invitation to 
take  part  in  the  auction  the  time  which  they  will 
allow  to  elapse  after  receiving  the  last  submission 

the 

EN 

 Error! Unknown document property name.  EN 

 
 
 
 
 
 
before they close the electronic auction; 

before they close the electronic auction; 

(c) 
when  the  number  of  phases  in  the  auction, 
fixed  in  the  invitation  to  take  part  in  the  auction, 
has been completed. 

(c) 
when  the  number  of  phases  in  the  auction, 
fixed  in  the  invitation  to  take  part  in  the  auction, 
has been completed. 

When  the  contracting  authorities  have  decided  to 
close an electronic auction in accordance with point 
(c), possibly in combination with the arrangements 
laid down in point (b), the invitation to take part in 
the  auction  shall  indicate  the  timetable  for  each 
phase of the auction. 

When  the  contracting  authorities  have  decided  to 
close an electronic auction in accordance with point 
(c), possibly in combination with the arrangements 
laid down in point (b), the invitation to take part in 
the  auction  shall  indicate  the  timetable  for  each 
phase of the auction. 

After 

closing 

7. 
auction, 
an 
contracting  authorities  shall  award  the  contract  in 
accordance  with  Article  138  on  the  basis  of  the 
results of the electronic auction. 

electronic 

After 

closing 

7. 
auction, 
an 
contracting  authorities  shall  award  the  contract  in 
accordance  with  Article  138  on  the  basis  of  the 
results of the electronic auction. 

electronic 

Contracting  authorities  may  not  have  improper 
recourse  to  electronic  auctions  nor  may  they  use 
them in such a way as to prevent, restrict or distort 
competition  or  to  change  the  subject-matter  of  the 
contract,  as  put  up  for  tender  in  the  published 
contract notice and defined in the specification. 

Contracting  authorities  may  not  have  improper 
recourse  to  electronic  auctions  nor  may  they  use 
them in such a way as to prevent, restrict or distort 
competition  or  to  change  the  subject-matter  of  the 
contract,  as  put  up  for  tender  in  the  published 
contract notice and defined in the specification. 

Article 139 
Abnormally low tenders 
(Article 97(2) of the Financial Regulation) 

Article 139 
Abnormally low tenders 
(Article 97(2) of the Financial Regulation) 

If, for a given contract, tenders appear to be 
1. 
abnormally  low,  the  contracting  authority  shall, 

If, for a given contract, tenders appear to be 
1. 
abnormally  low,  the  contracting  authority  shall, 

EN 

 Error! Unknown document property name.  EN 

 
 
 
 
 
 
 
in  writing  details  of 

before rejecting such tenders on that ground alone, 
request 
the  constituent 
elements  of  the  tender  which  it  considers  relevant 
and  shall  verify  those  constituent  elements,  after 
due  hearing  of  the  parties,  taking  account  of  the 
explanations  received.  These  details  may  relate  in 
particular 
the  provisions 
relating  to  employment  protection  and  working 
conditions  in  force  at  the  place  where  the  work, 
service or supply is to be performed. 

to  compliance  with 

in  writing  details  of 

before rejecting such tenders on that ground alone, 
request 
the  constituent 
elements  of  the  tender  which  it  considers  relevant 
and  shall  verify  those  constituent  elements,  after 
due  hearing  of  the  parties,  taking  account  of  the 
explanations  received.  These  details  may  relate  in 
particular 
the  provisions 
relating  to  employment  protection  and  working 
conditions  in  force  at  the  place  where  the  work, 
service or supply is to be performed. 

to  compliance  with 

The  contracting  authority  may,  in  particular,  take 
into consideration explanations relating to: 

The  contracting  authority  may,  in  particular,  take 
into consideration explanations relating to: 

the  economics  of 

(a) 
the  manufacturing 
process,  of  the  provision  of  services  or  of  the 
construction method; 

the  economics  of 

(a) 
the  manufacturing 
process,  of  the  provision  of  services  or  of  the 
construction method; 

the 

technical  solutions  chosen  or 

b) 
the 
exceptionally favourable conditions available to the 
tenderer; 

the 

technical  solutions  chosen  or 

b) 
the 
exceptionally favourable conditions available to the 
tenderer; 

(c) 

the originality of the tender. 

(c) 

the originality of the tender. 

2. 
Where  the  contracting  authority  establishes 
that a tender is abnormally low as a result of State 
aid provided, it may reject the tender on that ground 
alone only if the tenderer is unable to prove, within 
a  reasonable  time  determined  by  the  contracting 
authority, that the aid in question has been awarded 
definitively  and  in  accordance  with  the  procedures 
and decisions specified in the Community rules on 

2. 
Where  the  contracting  authority  establishes 
that a tender is abnormally low as a result of State 
aid provided, it may reject the tender on that ground 
alone only if the tenderer is unable to prove, within 
a  reasonable  time  determined  by  the  contracting 
authority, that the aid in question has been awarded 
definitively  and  in  accordance  with  the  procedures 
and  decisions  specified  in  the  Community  Union 

EN 

 Error! Unknown document property name.  EN 

 
 
 
 
 
 
State aid. 

rules on State aid. 

Article 140 
Time limits for receipt of tenders and requests to 
participate 
(Article 98(1) of the Financial Regulation) 

Article 140 
Time limits for receipt of tenders and requests to 
participate 
(Article 98(1) of the Financial Regulation) 

The  time  limits  for  the  receipt  of  tenders 
1. 
and  requests  to  participate,  laid  down  in  calendar 
days  by  the  contracting  authorities,  shall  be  long 
enough to allow interested parties a reasonable and 
appropriate  period  to  prepare  and  submit  their 
tenders, taking particular account of the complexity 
of the contract or the need to visit the site or consult 
the 
the  spot 
on 
specifications. 

the  documents  annexed 

to 

1. 
lay 
The  contracting  authorities  shall 
down in calendar days fix and peremptory time 
limits  for  the  receipt  of  tenders  and  requests  to 
participate.  The  time  limits  shall  be  The  time 
limits  for  the  receipt  of  tenders  and  requests  to 
participate,  laid  down  in  calendar  days  by  the 
contracting  authorities,  shall  be  long  enough  to 
and 
allow 
appropriate  period  to  prepare  and  submit  their 
tenders, taking particular account of the complexity 
of the contract or the need to visit the site or consult 
the 
the  spot 
on 
specifications. 

the  documents  annexed 

interested  parties 

reasonable 

to 

a 

Clarifies  that  time  limits  for  receipts  of 
offers/requests  of  participation 
to  CfTs 
cannot  be  prolonged.  This  is  in  line  with 
recent case-law (case T-202-08R) 

In  open  procedures  for  contracts  with  a 
2. 
value equal to or above the thresholds set in Article 
158, the time limit for receipt of tenders shall be no 
less  than  52  days  from  the  date  on  which  the 
contract notice is dispatched. 

In  open  procedures  for  contracts  with  a 
2. 
value equal to or above the thresholds set in Article 
158, the time limit for receipt of tenders shall be no 
less  than  52  days  from  the  date  on  which  the 
contract notice is dispatched. 

Shortening  the  time  limit  using  the  new 
option for middle-value procedures. 

in  procedures  after  a  call 

However, 
for 
expression  of  interest  referred  to  in  Article 
128(1)(b),  the  time  limit  for  receipt  of  tenders 
shall  be  no  less  than  21  days  from  the  date  on 

EN 

 Error! Unknown document property name.  EN 

 
 
 
which the invitation to tender is dispatched. 

3. 
In  restricted  procedures,  in  cases  of  use  of 
the competitive dialogue referred to in Article 125b 
and  in  negotiated  procedures  with  publication  of  a 
contract  notice  for  contracts  above  the  thresholds 
set  in  Article  158,  the  time-limit  for  receipt  of 
requests to participate shall be no less than 37 days 
from  the  date  on  which  the  contract  notice  is 
dispatched. 

3. 
In  restricted  procedures,  in  cases  of  use  of 
the competitive dialogue referred to in Article 125b 
and  in  negotiated  procedures  with  publication  of  a 
contract  notice  for  contracts  above  the  thresholds 
set  in  Article  158,  the  time-limit  for  receipt  of 
requests to participate shall be no less than 37 days 
from  the  date  on  which  the  contract  notice  is 
dispatched. 

In  restricted  procedures  for  contracts  with  a  value 
equal to or above the thresholds set in Article 158, 
the time limit for receipt of tenders shall be no less 
than 40 days from the date on which the invitation 
to tender is dispatched. 

In  restricted  procedures  for  contracts  with  a  value 
equal to or above the thresholds set in Article 158, 
the time limit for receipt of tenders shall be no less 
than 40 days from the date on which the invitation 
to tender is dispatched. 

However,  in  the  restricted  procedures  after  a  call 
for  expressions  of  interest  referred  to  in  Article 
128, the time limit for receipt of tenders shall be no 
less  than  21  days  from  the  date  on  which  the 
invitation to tender is dispatched. 

However,  in  the  restricted  procedures  after  a  call 
for  expressions  of  interest  referred  to  in  Article 
128(1), the time limit for receipt of tenders shall be 

Amendment linked to the changes in Article 
128. 

(a) no less than 21 days from the date on which the 
invitation  to  tender  is  dispatched  for  receipt  of 
tenders in the case  of the procedure referred to 
in Article 128(1)(a) and Article 128(3)(b)(i); 

(b) no less than 10 days for receipt of requests to 
participate and no less than 21 days  for receipt 
of tenders in the case of the two-step procedure 
referred to in Article 128(3)(b)(ii). 

4. 

Where 

the  contracting  authorities, 

in  4. 

Where 

the  contracting  authorities, 

in  The thresholds for obligatory publication of 

EN 

 Error! Unknown document property name.  EN 

 
 
 
accordance  with  Article  118(2),  have  sent  a  pre-
information  notice 
for  publication  or  have 
themselves  published  a  pre-information  notice  on 
their buyer profile, the time limit for the receipt of 
tenders  may  generally  be  reduced  to  36  days  but 
shall in no circumstances be less than 22 days from 
the  date  of  dispatch  of  the  contract  notice  or  the 
invitation to tender. 

The  shortened  time  limits  referred  to  in  the  first 
subparagraph  shall  be  permitted  only  if  the  pre-
information 
following 
conditions: 

satisfies 

notice 

the 

a pre-information notice are those of Article 
158 as Article 157 is proposed to be deleted. 

accordance  with  Article  118(2),  have  sent  a  pre-
for  publication  or  have 
information  notice 
themselves  published  a  pre-prior 
information 
notice  on  their  buyer  profile  for  contracts  above 
the thresholds set in Article 158, the time limit for 
the  receipt  of  tenders  may  generally  be  reduced  to 
36  days  but  shall  in  no  circumstances  be  less  than 
22  days  from  the  date  of  dispatch  of  the  contract 
notice or the invitation to tender. 

The  shortened  time  limits  referred  to  in  the  first 
subparagraph  shall  be  permitted  only  if  the  pre-
prior  information  notice  satisfies  the  following 
conditions: 

it  contains  all  the  information  required  for 
(a) 
the  contract  notice,  insofar  as  that  information  is 
available at the time the notice is published; 

it  contains  all  the  information  required  for 
(a) 
the  contract  notice,  insofar  as  that  information  is 
available at the time the notice is published; 

it was sent for publication between 52 days 
(b) 
and  12  months  before  the  date  on  which  the 
contract notice was sent. 

it was sent for publication between 52 days 
(b) 
and  12  months  before  the  date  on  which  the 
contract notice was sent. 

5. 
The  time  limits  for  receipt  of  tenders  may 
be shortened by five days if unrestricted and direct 
access  is  available  by  electronic  means  to  all 
documents constituting the call for tenders from the 
date of publication of the contract notice or the call 
for expressions of interest. 

5. 
The  time  limits  for  receipt  of  tenders  may 
be shortened by five days if unrestricted and direct 
access  is  available  by  electronic  means  to  all 
documents constituting the call for tenders from the 
date of publication of the contract notice or the call 
for expressions of interest. 

EN 

 Error! Unknown document property name.  EN 

 
 
 
 
 
Article 141 
Time allowed for access to invitation to tender 
documents 
(Article 98(1) of the Financial Regulation) 

Article 141 
Time allowed for access to invitation to tender 
documents 
(Article 98(1) of the Financial Regulation) 

1. 
Provided that the request was made in good 
time before the deadline for submission of tenders, 
the  specification  or  descriptive  documents  in  the 
procedure referred to in Article 125b and additional 
documents shall be sent, within six calendar days of 
the receipt of the request, to all economic operators 
who  have  requested  the  specification  or  expressed 
interest in taking part in a dialogue or submitting a 
tender,  subject  to  the  provisions  of  paragraph  4. 
Contracting  authorities  are  not  bound  to  reply  to 
requests for documents made less than five working 
days before the deadline for submission of tenders. 

1. 
Provided that the request was made in good 
time before the deadline for submission of tenders, 
the  specification  or  descriptive  documents  in  the 
procedure referred to in Article 125b and additional 
documents shall be sent, within six calendar days of 
the receipt of the request, to all economic operators 
who  have  requested  the  specification  or  expressed 
interest in taking part in a dialogue or submitting a 
tender,  subject  to  the  provisions  of  paragraph  4. 
Contracting  authorities  are  not  bound  to  reply  to 
requests for documents made less than five working 
days before the deadline for submission of tenders. 

2. 
Provided that the request was made in good 
time before the deadline for submission of tenders, 
additional  information  relating  to  the  specification 
the  descriptive  documents  or  additional 
or 
documents  shall  be  supplied  simultaneously  to  all 
economic  operators  who  have  requested 
the 
specification or expressed interest in taking part in 
a  dialogue  or  submitting  a  tender  no  later  than  six 
days  before  the  deadline  for  the  receipt  of  tenders 
or, in the case of requests for information received 
less than eight calendar days before the deadline for 
receipt of tenders, as soon as possible after receipt 

2. 
Provided that the request was made in good 
time before the deadline for submission of tenders, 
additional  information  relating  to  the  specification 
the  descriptive  documents  or  additional 
or 
documents  shall  be  supplied  simultaneously  to  all 
economic  operators  who  have  requested 
the 
specification or expressed interest in taking part in 
a  dialogue  or  submitting  a  tender  no  later  than  six 
days  before  the  deadline  for  the  receipt  of  tenders 
or, in the case of requests for information received 
less than eight calendar days before the deadline for 
receipt of tenders, as soon as possible after receipt 

EN 

 Error! Unknown document property name.  EN 

 
 
 
 
of  the  request.  Contracting  authorities  are  not 
bound 
for  additional 
information  made  less  than  five  working  days 
before the deadline for submission of tenders. 

requests 

reply 

to 

to 

of  the  request.  Contracting  authorities  are  not 
bound 
for  additional 
information  made  less  than  five  working  days 
before the deadline for submission of tenders. 

requests 

reply 

to 

to 

3. 
If,  for  whatever  reason,  the  specifications 
and the additional documents or information cannot 
be supplied within the time-limits set in paragraphs 
1 and 2, or where tenders can be made only after a 
visit to the site or after on-the-spot consultation of 
the  documents  annexed  to  the  specifications,  the 
time-limits  for  receipt  of  tenders  referred  to  in 
Article  140  shall  be  extended 
to  enable  all 
economic operators to acquaint themselves with all 
the  requisite  information  for  preparing  tenders, 
subject  to  the  provisions  of  Article  240.  That 
extension  shall  be  advertised 
in  appropriate 
manner,  in  accordance  with  the  arrangements  set 
out in Articles 118 to 121. 

3. 
If,  for  whatever  reason,  the  specifications 
and the additional documents or information cannot 
be supplied within the time-limits set in paragraphs 
1 and 2, or where tenders can be made only after a 
visit to the site or after on-the-spot consultation of 
the  documents  annexed  to  the  specifications,  the 
time-limits  for  receipt  of  tenders  referred  to  in 
Article  140  shall  be  extended 
to  enable  all 
economic operators to acquaint themselves with all 
the  requisite  information  for  preparing  tenders, 
subject  to  the  provisions  of  Article  240.  That 
extension  shall  be  advertised 
in  appropriate 
manner,  in  accordance  with  the  arrangements  set 
out in Articles 118 to 121. 

In 

including 

the  open  procedure, 

4. 
the 
dynamic  purchasing  systems  referred  to  in  Article 
125a,  if  there  is  unrestricted  and  full  direct  access 
by  electronic  means  to  the  entire  call  for  tenders 
and  any  additional  documents,  paragraph  1  shall 
not apply. The contract notice referred to in Article 
118(3)  shall  give  the  Internet  address  at  which 
those documents can be consulted. 

In 

including 

the  open  procedure, 

4. 
the 
dynamic  purchasing  systems  referred  to  in  Article 
125a,  if  there  is  unrestricted  and  full  direct  access 
by  electronic  means  to  the  entire  call  for  tenders 
and  any  additional  documents,  paragraph  1  shall 
not apply. The contract notice referred to in Article 
118(3)  shall  give  the  Internet  address  at  which 
those documents can be consulted. 

EN 

 Error! Unknown document property name.  EN 

 
 
 
Article 142 
Time limits in urgent cases 
(Article 98(1) of the Financial Regulation) 

Article 142 
Time limits in urgent cases 
(Article 98(1) of the Financial Regulation) 

1. 
Where  duly  substantiated  urgency  renders 
impracticable  the  minimum  time  limits  laid  down 
in  Article  140(3)  for  restricted  procedures  and 
negotiated  procedures  where  a  contract  notice  is 
published,  contracting  authorities  may  set  the 
following time limits, expressed in calendar days: 

1. 
Where  duly  substantiated  urgency  renders 
impracticable  the  minimum  time  limits  laid  down 
in  Article  140(3)  for  restricted  procedures  and 
negotiated  procedures  where  a  contract  notice  is 
published,  contracting  authorities  may  set  the 
following time limits, expressed in calendar days: 

(a) 
a  time  limit  for  the  receipt  of  requests  to 
participate  which  may  not  be  less  than  15  days 
from  the  date  on  which  the  contract  notice  is 
dispatched  or  10  days  if  the  notice  is  sent  to 
OPOCE electronically; 

(a) 
a  time  limit  for  the  receipt  of  requests  to 
participate  which  may  not  be  less  than  15  days 
from  the  date  on  which  the  contract  notice  is 
dispatched  or  10  days  if  the  notice  is  sent  to  the 
Publications Office OPOCE electronically; 

a time limit for the receipt of tenders which 
(b) 
may  not  be  less  than  10  days  from  the  date  of 
dispatch of the invitation to tender. 

a time limit for the receipt of tenders which 
(b) 
may  not  be  less  than  10  days  from  the  date  of 
dispatch of the invitation to tender. 

In 

fast-track 
restricted  procedures  and 
2. 
negotiated  procedures,  additional  information  on 
the  specifications  shall,  provided  it  has  been 
requested  in  good  time,  be  communicated  to  all 
candidates  or  tenderers  no  later  than  four  calendar 
days before the deadline for receipt of tenders. 

In 

fast-track 
restricted  procedures  and 
2. 
negotiated  procedures,  additional  information  on 
the  specifications  shall,  provided  it  has  been 
requested  in  good  time,  be  communicated  to  all 
candidates  or  tenderers  no  later  than  four  calendar 
days before the deadline for receipt of tenders. 

EN 

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Article 143 
Methods of communication 
(Article 98(1) of the Financial Regulation) 

Article 143 
Methods of communication 
(Article 98(1) of the Financial Regulation) 

The  arrangements  for  the  submission  of 
1. 
tenders  and  requests 
to  participate  shall  be 
determined by the contracting authority, which may 
choose an exclusive method of submission. Tenders 
and  requests  to  participate  may  be  submitted  by 
letter  or  by  electronic  means.  Requests 
to 
participate may also be submitted by fax. 

The  arrangements  for  the  submission  of 
1. 
tenders  and  requests 
to  participate  shall  be 
determined by the contracting authority, which may 
choose an exclusive method of submission. Tenders 
and  requests  to  participate  may  be  submitted  by 
letter  or  by  electronic  means.  Requests 
to 
participate may also be submitted by fax. 

The means of communication chosen shall be non-
discriminatory  in  nature  and  shall  not  have  the 
the  access  of  economic 
effect  of  restricting 
operators to the award procedure. 

The means of communication chosen shall be non-
discriminatory  in  nature  and  shall  not  have  the 
the  access  of  economic 
effect  of  restricting 
operators to the award procedure. 

The means of communication chosen shall be such 
as  to  ensure  that  the  following  conditions  are 
satisfied: 

The means of communication chosen shall be such 
as  to  ensure  that  the  following  conditions  are 
satisfied: 

each 

contains 
(a) 
information required for its evaluation; 

submission 

all 

the 

each 

contains 
(a) 
information required for its evaluation; 

submission 

all 

the 

(b) 

the integrity of data is preserved; 

(b) 

the integrity of data is preserved; 

(c) 
the  confidentiality  of  tenders  is  preserved 
and the contracting authorities examine the content 
of  tenders  only  after  the  time  limit  set  for 
submitting them has expired. 

(c) 
the  confidentiality  of  tenders  and  requests 
to  participate  is  preserved  and  the  contracting 
authorities  examine  the  content  of  tenders  and 
requests to participate only after the time limit set 

EN 

 Error! Unknown document property name.  EN 

 
 
 
 
 
 
 
 
for submitting them has expired. 

Where  necessary  for  the  purposes  of  legal  proof, 
the appointing authorities may decide that requests 
to  participate  submitted  by  fax  must  be  confirmed 
by letter or electronically as soon as possible and at 
all  events  before  the  final  date  set  in  Articles  140 
and 251. 

Where  necessary  for  the  purposes  of  legal  proof, 
the appointing authorities may decide that requests 
to  participate  submitted  by  fax  must  be  confirmed 
by letter or electronically as soon as possible and at 
all  events  before  the  final  date  set  in  Articles  140 
and 251. 

Contracting  authorities  may  require  that  electronic 
tenders be accompanied by an advanced electronic 
the  meaning  of  Directive 
signature  within 
1999/93/EC of the European Parliament and of the 
Council26. 

and 

Contracting  authorities  may  require  that  electronic 
tenders 
be 
accompanied  by  an  advanced  electronic  signature 
within the meaning of Directive 1999/93/EC of the 
European Parliament and of the Council27. 

to  participate 

requests 

1a.  Where  the  contracting  authority  authorises 
submission of tenders and requests to participate by 
electronic means, the tools used and their technical 
characteristics  shall  be  non-discriminatory 
in 
nature,  generally  available  and  interoperable  with 
the  information  and  communication  technology 
products in general use. The information relating to 
the  specifications  required  for  presentation  of 
tenders  and  requests 
including 
encryption, shall be made available to the tenderers 
or candidates. 

to  participate, 

1a.  Where  the  contracting  authority  authorises 
submission of tenders and requests to participate by 
electronic means, the tools used and their technical 
characteristics  shall  be  non-discriminatory 
in 
nature,  generally  available  and  interoperable  with 
the  information  and  communication  technology 
products in general use. The information relating to 
the  specifications  required  for  presentation  of 
tenders  and  requests 
including 
encryption, shall be made available to the tenderers 
or candidates. 

to  participate, 

Moreover,  the  devices  for  the  electronic  receipt  of 
tenders and requests to participate shall conform to 

Moreover,  the  devices  for  the  electronic  receipt  of 
tenders and requests to participate shall conform to 

Simplification  of  the  contracts  below  the 
Directive  threshold  –  use  of  the  electronic 

26 
27 

OJ L 13, 19.1.2000, p. 12. 
OJ L 13, 19.1.2000, p. 12. 

EN 

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requirements  of  Annex  X 

the 
2004/18/EC. 

to  Directive 

requirements  of  Annex  X 

to  Directive 
the 
2004/18/EC  except  for  contracts  below  the 
threshold laid down in Article 158(1). 

submission  would  depend  on  the  judgment 
of AO supported by opening committee. 

Where  submission  is  by  letter,  tenderers 

2. 
may choose to submit tenders: 

2. 
Where submission is  by letter, tenderers  or 
candidates  may  choose  to  submit  tenders  or 
requests to participate: 

(a) 
either  by  post  or  by  courier  service,  in 
which case the call for tenders shall specify that the 
evidence  shall  be  constituted  by  the  date  of 
dispatch,  the  postmark  or  the  date  of  the  deposit 
slip; 

(a) 
either  by  post  or  by  courier  service,  in 
which case the call for tenders shall specify that the 
evidence  shall  be  constituted  by  the  date  of 
dispatch,  the  postmark  or  the  date  of  the  deposit 
slip; 

by  hand-delivery  to  the  premises  of  the 
(b) 
institution by the tenderer in person or by an agent; 
for  which  purposes  the  call  for  tenders  shall 
specify, in addition to the information referred to in 
Article  130(2)(a),  the  department  to  which  tenders 
are  to  be  delivered  against  a  signed  and  dated 
receipt. 

by  hand-delivery  to  the  premises  of  the 
(b) 
institution by the tenderer or candidates in person 
or  by  an  agent;  for  which  purposes  the  call  for 
tenders shall specify, in addition to the information 
referred  to  in  Article  130(2)(a),  the  department  to 
which tenders or requests to participate are to be 
delivered against a signed and dated receipt. 

3. 
In  order  to  maintain  secrecy  and  to  avoid 
any difficulties where tenders are sent by letter, the 
invitation  to  tender  must  include  the  following 
provision: 

3. 
In  order  to  maintain  secrecy  and  to  avoid 
any difficulties where tenders are sent by letter, the 
invitation  to  tender  must  include  the  following 
provision: 

Tenders  must  be  submitted  in  a  sealed  envelope 
itself  enclosed  within  a  second  sealed  envelope. 
The  inner  envelope  must  bear,  in  addition  to  the 
name of the department to which it is addressed, as 

Tenders  must  be  submitted  in  a  sealed  envelope 
itself  enclosed  within  a  second  sealed  envelope. 
The  inner  envelope  must  bear,  in  addition  to  the 
name of the department to which it is addressed, as 

EN 

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indicated  in  the  invitation  to  tender,  the  words 
Invitation to tender — Not to be opened by the mail 
service.  If  self-adhesive  envelopes  are  used,  they 
must  be  sealed  with  adhesive  tape  and  the  sender 
must sign across that tape. 

indicated  in  the  invitation  to  tender,  the  words 
Invitation to tender — Not to be opened by the mail 
service.  If  self-adhesive  envelopes  are  used,  they 
must  be  sealed  with  adhesive  tape  and  the  sender 
must sign across that tape. 

Article 144 
Tender guarantees 
(Article 98(2) of the Financial Regulation) 

Article 144 
Tender guarantees 
(Article 98(2) of the Financial Regulation) 

The contracting authority may require a tender 
guarantee, lodged in accordance with Article 150, 
representing 1 % to 2 % of the total value of the 
contract. 
A tender guarantee shall be released when the 
contract is awarded. If no tender is submitted by the 
deadline set or if the tender is subsequently 
withdrawn, the guarantee shall be retained. 

The contracting authority may require a tender 
guarantee, lodged in accordance with Article 150, 
representing 1 % to 2 % of the total value of the 
contract. 
A tender guarantee shall be released when the 
contract is awarded. If no tender is submitted by the 
deadline set or if the tender is subsequently 
withdrawn, the guarantee shall be retained. 

Article 145 
Opening of tenders and requests to participate 
(Article 98(3) of the Financial Regulation) 

Article 145 
Opening of tenders and requests to participate 
(Article 98(3) of the Financial Regulation) 

1. 
All  requests  to  participate  and  tenders  that 
satisfy  the  requirements  of  Article  143  shall  be 
opened. 

1. 
All  requests  to  participate  and  tenders  that 
satisfy  the  requirements  of  Article  143  shall  be 
opened. 

Where  the  value  of  a  contract  exceeds  the 
2. 
threshold 
the 
authorising  officer  responsible  shall  appoint  a 
committee to open the tenders. 

in  Article  129(1), 

laid  down 

Where  the  value  of  a  contract  exceeds  the 
2. 
threshold 
the 
authorising  officer  responsible  shall  appoint  a 
committee to open the tenders. 

in  Article  129(1), 

laid  down 

EN 

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at 

least 

persons 

The opening committee shall be made up of at least 
three 
two 
representing 
organisational  entities  of  the  institution  concerned 
with no hierarchical link between them, at least one 
of  which  does  not  come  under  the  authorising 
officer  responsible.  To  avoid  any  conflict  of 
interests,  those  persons  shall  be  subject  to  the 
obligations laid down in Article 52 of the Financial 
Regulation.  In  the  representations  or  local  units 
referred  to  in  Article  254  or  isolated  in  a  Member 
State, 
the 
requirement  of  organisational  entities  with  no 
hierarchical link between them shall not apply. 

there  are  no  separate  entities, 

if 

at 

least 

persons 

The opening committee shall be made up of at least 
three 
two 
representing 
organisational  entities  of  the  institution  concerned 
with no hierarchical link between them, at least one 
of  which  does  not  come  under  the  authorising 
officer  responsible.  To  avoid  any  conflict  of 
interests,  those  persons  shall  be  subject  to  the 
obligations laid down in Article 52 of the Financial 
Regulation.  In  the  representations  or  local  units 
referred  to  in  Article  254  or  isolated  in  a  Member 
State, 
the 
requirement  of  organisational  entities  with  no 
hierarchical link between them shall not apply. 

there  are  no  separate  entities, 

if 

In the case of a procurement procedure launched on 
an  interinstitutional  basis,  the  opening  committee 
shall  be  appointed  by  the  competent  authorising 
officer  from  the  institution  responsible  for  the 
procurement  procedure.  The  composition  of  the 
opening committee shall reflect, insofar as possible, 
the  interinstitutional  character  of  the  procurement 
procedure. 

In the case of a procurement procedure launched on 
an  interinstitutional  basis,  the  opening  committee 
shall  be  appointed  by  the  competent  authorising 
officer  from  the  institution  responsible  for  the 
procurement  procedure.  The  composition  of  the 
opening committee shall reflect, insofar as possible, 
the  interinstitutional  character  of  the  procurement 
procedure. 

3. 
Where tenders are submitted by post, one or 
more  members  of  the  opening  committee  shall 
initial  the  documents  proving  the  date  and  time  of 
dispatch of each tender. 

3. 
Where tenders are submitted by post, one or 
more  members  of  the  opening  committee  shall 
initial  the  documents  proving  the  date  and  time  of 
dispatch of each tender. 

They shall also initial: 

They shall also initial: 

(a) 

either each page of each tender; or 

(a) 

either each page of each tender; or 

EN 

 Error! Unknown document property name.  EN 

 
 
 
 
 
 
the cover page and the pages containing the 
(b) 
financial details of each tender, the integrity of the 
initial  tender  being  guaranteed  by  any  appropriate 
is 
technique  employed  by  a  department 
independent of  the  authorising department, save in 
the  cases  referred  to  in  the  third  subparagraph  of 
paragraph 2. 

that 

the cover page and the pages containing the 
(b) 
financial details of each tender, the integrity of the 
initial  tender  being  guaranteed  by  any  appropriate 
is 
technique  employed  by  a  department 
independent  of the authorising department, save in 
the  cases  referred  to  in  the  third  subparagraph  of 
paragraph 2. 

that 

Where the contract is awarded under the automatic 
award  procedure  in  accordance  with  point  (a)  of 
Article  138(1), 
tenders 
satisfying the requirements shall be made public. 

the  prices  quoted 

in 

Where the contract is awarded under the automatic 
award  procedure  in  accordance  with  point  (a)  of 
Article  138(1), 
tenders 
satisfying the requirements shall be made public. 

the  prices  quoted 

in 

The  members  of  the  committee  shall  sign  the 
written  record  of  the  opening  of  the  tenders 
received,  which  shall  identify  those  tenders  which 
satisfy  the  requirements  and  those  which  do  not, 
and which shall give the grounds on which tenders 
were  rejected  for  non-compliance,  by  reference  to 
the  methods  of  submitting  tenders  referred  to  in 
Article 143. 

The  members  of  the  committee  shall  sign  the 
written  record  of  the  opening  of  the  tenders 
received,  which  shall  identify  those  tenders  which 
satisfy  comply  with  the  requirements  of  Article 
143  and  those  which  do  not,  and  which  shall  give 
the  grounds  on  which  tenders  were  rejected  for 
non-compliance,  by  reference  to  the  methods  of 
submitting tenders referred to in Article 143. 

Clarification of terminology 

Article 146 
Committee for the evaluation of tenders and 
requests to participate 
(Article 98(4) of the Financial Regulation) 

Article 146 
Committee for the evaluation of tenders and 
requests to participate 
(Article 98(4) of the Financial Regulation) 

1. 
All  requests  to  participate  and  tenders 
declared  as  satisfying  the  requirements  shall  be 
evaluated  and  ranked  by  an  evaluation  committee 
set up for each of the two stages on the basis of the 

All  requests  to  participate  and  tenders 
1. 
the 
declared  as 
requirements of Article 143 shall be evaluated and 
ranked by an evaluation committee set up for each 

satisfying  complying  with 

Clarification of terminology 

EN 

 Error! Unknown document property name.  EN 

 
 
 
 
 
 
pre-announced  exclusion  and  selection  criteria  and 
the award criteria respectively. 

of the two stages on the basis of the pre-announced 
exclusion  and  selection  criteria  and  the  award 
criteria respectively. 

the 
That  committee  shall  be  appointed  by 
authorising  officer  responsible  to  give  an  advisory 
opinion  on  contracts  with  a  value  above  the 
threshold referred to in Article 129(1). 

the 
That  committee  shall  be  appointed  by 
authorising  officer  responsible  to  give  an  advisory 
opinion  on  contracts  with  a  value  above  the 
threshold referred to in Article 129(1). 

However,  the  authorising  officer  responsible  may 
decide that the evaluation committee is to evaluate 
and  rank  the  tenders  on  the  basis  of  the  award 
criteria  only  and  that  the  exclusion  and  selection 
criteria  are  to  be  evaluated  by  other  appropriate 
means  guaranteeing  the  absence  of  conflicts  of 
interests. 

However,  the  authorising  officer  responsible  may 
decide that the evaluation committee is to evaluate 
and  rank  the  tenders  on  the  basis  of  the  award 
criteria  only  and  that  the  exclusion  and  selection 
criteria  are  to  be  evaluated  by  other  appropriate 
means  guaranteeing  the  absence  of  conflicts  of 
interests. 

2. 
The evaluation committee shall be made up 
of  at  least  three  persons  representing  at  least  two 
organisational  entities  of  the  institution  concerned 
with no hierarchical link between them, at least one 
of  which  does  not  come  under  the  authorising 
officer  responsible.  To  avoid  any  conflict  of 
interests,  those  persons  shall  be  subject  to  the 
obligations laid down in Article 52 of the Financial 
Regulation. 

2. 
The evaluation committee shall be made up 
of  at  least  three  persons  representing  at  least  two 
organisational  entities  of  the  institution  concerned 
with no hierarchical link between them, at least one 
of  which  does  not  come  under  the  authorising 
officer  responsible.  To  avoid  any  conflict  of 
interests,  those  persons  shall  be  subject  to  the 
obligations laid down in Article 52 of the Financial 
Regulation. 

In the representations and local units referred to in 
Article 254 or isolated in a Member  State, if there 
are  no  separate  entities, 
the  requirement  of 
organisational  entities  with  no  hierarchical  link 
between them shall not apply.  

In the representations and local units referred to in 
Article 254 or isolated in a Member  State, if there 
are  no  separate  entities, 
the  requirement  of 
organisational  entities  with  no  hierarchical  link 
between them shall not apply.  

EN 

 Error! Unknown document property name.  EN 

for 

No  change  here,  even  if  the  situation  is 
similar 
traditional  and  executive 
agencies  to  carry  out  evaluations  without 
two 
using 
organisational  entities.  In  such  bodies  all 

persons 

coming 

from 

 
 
 
 
staff  is  subject  to  the  same  hierarchy:  the 
Executive  Director.  However,  as 
these 
bodies have their own financial regulations, 
the  rule  should  be  introduced  in  these 
specific regulations.  

to Article 178(1), third paragraph 

The evaluation committee may be composed of the 
same  members  as  the  committee  opening  the 
tenders. 

The evaluation committee may be composed of the 
same  members  as  the  committee  opening  the 
tenders. 

Outside  experts  may  assist  the  committee  by 
decision of the authorising officer responsible. The 
authorising  officer  responsible  shall  ensure  that 
these  experts  satisfy  the  obligations  laid  down  in 
Article 52 of the Financial Regulation. 

Outside  experts  may  assist  the  committee  by 
decision of the authorising officer responsible. The 
authorising  officer  responsible  shall  ensure  that 
these  experts  satisfy  the  obligations  laid  down  in 
Article 52 of the Financial Regulation. 

In the case of a procurement procedure launched on 
an interinstitutional basis, the evaluation committee 
shall  be  appointed  by  the  competent  authorising 
officer  from  the  institution  responsible  for  the 
procurement  procedure.  The  composition  of  the 
evaluation  committee  shall  reflect, 
insofar  as 
possible,  the  interinstitutional  character  of  the 
procurement procedure. 

In the case of a procurement procedure launched on 
an interinstitutional basis, the evaluation committee 
shall  be  appointed  by  the  competent  authorising 
officer  from  the  institution  responsible  for  the 
procurement  procedure.  The  composition  of  the 
evaluation  committee  shall  reflect, 
insofar  as 
possible,  the  interinstitutional  character  of  the 
procurement procedure. 

3. 
Requests  to  participate  and  tenders  which 
do not satisfy all the essential requirements set out 
in  the  supporting  documentation  for  invitations  to 

3. 
Requests  to  participate  and  tenders  which 
do not satisfy all the essential requirements set out 
in  the  supporting  documentation  for  invitations  to 

Clarification of terminology 

EN 

 Error! Unknown document property name.  EN 

 
 
 
 
 
tender  or  the  specific  requirements  laid  down 
therein shall be eliminated. 

tender documents or the specific requirements laid 
down therein shall be eliminated. 

the  evaluation  committee  or 

However, 
the 
contracting  authority  may  ask  candidates  or 
tenderers to supply additional material or to clarify 
the  supporting  documents  submitted  in  connection 
with the exclusion and selection criteria, within the 
time limit it specifies. 

the  evaluation  committee  or 

However, 
the 
contracting  authority  may  ask  candidates  or 
tenderers to supply additional material or to clarify 
the  supporting  documents  submitted  in  connection 
with the exclusion and selection criteria, within the 
time limit it specifies. 

Requests  to  participate  and  tenders  which  are  not 
excluded and which meet the selection criteria shall 
be considered admissible. 

Requests  to  participate  and  tenders  which  are  not 
excluded and which meet the selection criteria shall 
be considered admissible. 

4. 
In  the  case  of  abnormally  low  tenders  as 
referred  to  in  Article  139  of  this  Regulation,  the 
evaluation  committee  shall  request  any  relevant 
information  concerning  the  composition  of  the 
tender. 

4. 
In  the  case  of  abnormally  low  tenders  as 
referred  to  in  Article  139  of  this  Regulation,  the 
evaluation  committee  shall  request  any  relevant 
information  concerning  the  composition  of  the 
tender. 

Article 147 
Results of the evaluation 
(Article 99 of the Financial Regulation) 

Article 147 
Results of the evaluation 
(Article 99 of the Financial Regulation) 

1. 
A  written  record  of  the  evaluation  and 
ranking  of  requests  to  participate  and  tenders 
declared to satisfy the requirements shall be drawn 
up and dated.  

1. 
A  written  record  of  the  evaluation  and 
ranking  of  requests  to  participate  and  tenders 
declared to satisfy the requirements shall be drawn 
up and dated.  

The  written  record  shall  be  signed  by  all  the 
members of the evaluation committee. 

The  written  record  shall  be  signed  by  all  the 
members  of  the  evaluation  committee.  Signature 

The  agreement  of  the  members  of  the 
committee  can  also  be  given  using 

EN 

 Error! Unknown document property name.  EN 

 
 
 
 
 
 
may  be  made  in  an  electronic  system  providing 
sufficient identification of the signatory. 

electronic tools. 

If 
the  evaluation  committee  was  not  given 
responsibility for the evaluation and ranking of the 
tenders  on  the  basis  of  the  exclusion  and  selection 
criteria,  the  written  record  shall  also  be  signed  by 
the  persons  who  were  given  that  responsibility  by 
the  authorising  officer  responsible.  The  written 
record shall be kept for future reference. 

If 
the  evaluation  committee  was  not  given 
responsibility to verify the tenders against for the 
evaluation  and  ranking  of  the  tenders  on  the  basis 
of  the  exclusion  and  selection  criteria,  the  written 
record shall also be signed by the persons who were 
given  that  responsibility  by  the  authorising  officer 
responsible.  The  written  record  shall  be  kept  for 
future reference. 

The  written  record  referred  to  in  paragraph 

2. 
1 shall contain at least the following: 

The  written  record  referred  to  in  paragraph 

2. 
1 shall contain at least the following: 

the  name  and  address  of  the  contracting 
(a) 
authority, and the subject and value of the contract, 
the  framework  contract  or  the  dynamic  purchasing 
system;   

the  name  and  address  of  the  contracting 
(a) 
authority, and the subject and value of the contract, 
the  framework  contract  or  the  dynamic  purchasing 
system;   

the  names  of  the  candidates  or  tenderers 

(b) 
rejected and the reasons for their rejection; 

the  names  of  the  candidates  or  tenderers 

(b) 
rejected and the reasons for their rejection; 

the  names  of  the  candidates  or  tenderers  to 

(c) 
be examined and the reasons for their selection; 

the  names  of  the  candidates  or  tenderers  to 

(c) 
be examined and the reasons for their selection; 

the  reasons  for  the  rejection  of  tenders 

(d) 
found to be abnormally low; 

the  reasons  for  the  rejection  of  tenders 

(d) 
found to be abnormally low; 

(e) 
the  names  of  the  candidates  or  contractor 
proposed  and  the  reasons  for  that  choice  and,  if 
known,  the  proportion  of  the  contract  or  the 

(e) 
the  names  of  the  candidates  or  contractor 
proposed  and  the  reasons  for  that  choice  and,  if 
known,  the  proportion  of  the  contract  or  the 

EN 

 Error! Unknown document property name.  EN 

 
 
 
 
 
 
 
 
framework contract which the contractor intends to 
subcontract to third parties. 

framework contract which the contractor intends to 
subcontract to third parties. 

The contracting authority shall then take its 

3. 
decision giving at least the following: 

The contracting authority shall then take its 

3. 
decision giving at least the following: 

(a) 
the  name  and  address  of  the  contracting 
authority, and the subject and value of the contract, 
the  framework  contract  or  the  dynamic  purchasing 
system; 

(a) 
the  name  and  address  of  the  contracting 
authority, and the subject and value of the contract, 
the  framework  contract  or  the  dynamic  purchasing 
system; 

the  names  of  the  candidates  or  tenderers 

(b) 
rejected and the reasons for their rejection; 

the  names  of  the  candidates  or  tenderers 

(b) 
rejected and the reasons for their rejection; 

the  names  of  the  candidates  or  tenderers  to 

(c) 
be examined and the reasons for their selection; 

the  names  of  the  candidates  or  tenderers  to 

(c) 
be examined and the reasons for their selection; 

the  reasons  for  the  rejection  of  tenders 

(d) 
found to be abnormally low; 

the  reasons  for  the  rejection  of  tenders 

(d) 
found to be abnormally low; 

the  names  of  the  candidates  or  contractor 
(e) 
the  reasons  for 
that  choice  by 
selected  and 
the  selection  and  award  criteria 
reference 
to 
the 
if  known, 
announced 
proportion  of 
the  framework 
the  contract  or 
contract which the contractor intends to subcontract 
to third parties; 

in  advance  and, 

the  names  of  the  candidates  or  contractor 
(e) 
the  reasons  for 
that  choice  by 
selected  and 
the  selection  and  award  criteria 
reference 
to 
the 
if  known, 
announced 
proportion  of 
the  framework 
the  contract  or 
contract which the contractor intends to subcontract 
to third parties; 

in  advance  and, 

(f) 
in  the  case  of  negotiated  procedures  and 
competitive dialogue, the circumstances referred to 
in  Articles  125b,  126,  127,  242,  244,  246  and  247 
which justify their use; 

(f) 
in  the  case  of  negotiated  procedures  and 
competitive dialogue, the circumstances referred to 
in  Articles  125b,  126,  127,  242,  244,  246  and  247 
which justify their use; 

EN 

 Error! Unknown document property name.  EN 

 
 
 
 
 
 
 
 
where  appropriate,  the  reasons  why  the 
(g) 
contracting  authority  has  decided  not  to  award  a 
contract. 

where  appropriate,  the  reasons  why  the 
(g) 
contracting  authority  has  decided  not  to  award  a 
contract. 

In the case of a procurement procedure launched on 
an interinstitutional basis, the decision referred to in 
the  first  subparagraph  shall  be  taken  by  the 
the 
authority 
contracting 
procurement procedure. 

responsible 

for 

In the case of a procurement procedure launched on 
an interinstitutional basis, the decision referred to in 
the  first  subparagraph  shall  be  taken  by  the 
the 
authority 
contracting 
procurement procedure. 

responsible 

for 

Article 148 
Contacts between contracting authorities and 
tenderers 
(Article 99 of the Financial Regulation) 

Article 148 
Contacts between contracting authorities and 
tenderers 
(Article 99 of the Financial Regulation) 

1. 
Contact  between  the  contracting  authority 
and  tenderers  during  the  contract  award  procedure 
may  take  place,  by  way  of  exception,  under  the 
conditions set out in paragraphs 2 and 3. 

1. 
Contact  between  the  contracting  authority 
and  tenderers  during  the  contract  award  procedure 
may  take  place,  by  way  of  exception,  under  the 
conditions set out in paragraphs 2 and 3. 

2. 
Before  the  closing  date  for  the  submission 
of  tenders,  in  respect  of  the  additional  documents 
and  information  referred  to  in  Article  141,  the 
contracting authority may: 

2. 
Before  the  closing  date  for  the  submission 
of  tenders,  in  respect  of  the  additional  documents 
and  information  referred  to  in  Article  141,  the 
contracting authority may: 

at  the  instance  of  tenderers,  communicate 
(a) 
additional  information  solely  for  the  purpose  of 
clarifying 
the  contract,  such 
information  to  be  communicated  on  the  same  date 
the 
tenderers  who  have  asked 
to  all 

the  nature  of 

for 

at  the  instance  of  tenderers,  communicate 
(a) 
additional  information  solely  for  the  purpose  of 
clarifying 
the  contract,  such 
information  to  be  communicated  on  the  same  date 
the 
tenderers  who  have  asked 
to  all 

the  nature  of 

for 

EN 

 Error! Unknown document property name.  EN 

 
 
 
 
 
 
 
specifications; 

specifications; 

(b) 
at its own instance, if it discovers an error, a 
lack of precision, an omission or any other type of 
clerical  defect  in  the  text  of  the  contract  notice, 
invitation  to  tender  or  specifications,  inform  the 
persons  concerned  on  the  same  date  and  in  a 
manner  identical  with  that  applicable  in  respect  of 
the original invitation to tender. 

(b) 
at its own instance, if it discovers an error, a 
lack of precision, an omission or any other type of 
clerical  defect  in  the  text  of  the  contract  notice, 
invitation  to  tender  or  specifications,  inform  the 
persons  concerned  on  the  same  date  and  in  a 
manner  identical  with  that  applicable  in  respect  of 
the original invitation to tender. 

3. 
If, after the tenders have been opened, some 
clarification is required in connection with a tender, 
or  if  obvious  clerical  errors  in  the  tender  must  be 
corrected, the contracting authority may contact the 
tenderer, although such contact may not lead to any 
alteration of the terms of the tender. 

3. 
If, after the tenders have been opened, some 
clarification is required in connection with a tender, 
or  if  obvious  clerical  errors  in  the  tender  must  be 
corrected, the contracting authority may contact the 
tenderer, although such contact may not lead to any 
alteration of the terms of the tender. 

In every case where contact has been made, 

4. 
a «note for the file» shall be drawn up. 

4. 
In every case where contact has been made, 
a  «note  for  the  file»  shall  be  drawn  up  a  record 
shall be kept in the tender file. 

"Note  for  the  file"  is  internal  Commission 
jargon 

5. 
In  the  case  of  contracts  for  legal  services 
within  the  meaning  of  Annex  IIB  to  Directive 
2004/18/EC,  the  contracting  authority  may  enter 
into the necessary contacts with tenderers to check 
the selection and/or award criteria. 

5. 
In  the  case  of  contracts  for  legal  services 
within  the  meaning  of  Annex  IIB  to  Directive 
2004/18/EC,  the  contracting  authority  may  enter 
into the necessary contacts with tenderers to check 
the selection and/or award criteria. 

EN 

 Error! Unknown document property name.  EN 

 
 
 
 
Article 149 
Information for candidates and tenderers 
(Articles 100(2), 101 and 105 of the Financial 
Regulation) 

Article 149 
Information for candidates and tenderers 
(Articles 100(2), 101 and 105 of the Financial 
Regulation) 

inform  candidates  and 

The  contracting  authorities  shall  as  soon  as 
1. 
tenderers  of 
possible 
decisions  reached  concerning  the  award  of  the 
contract  or  framework  contract  or  admission  to  a 
dynamic  purchasing  system,  including  the  grounds 
for  any  decision  not  to  award  a  contract  or 
framework contract, or set up a dynamic purchasing 
system,  for  which  there  has  been  competitive 
tendering or to recommence the procedure. 

inform  candidates  and 

The  contracting  authorities  shall  as  soon  as 
1. 
tenderers  of 
possible 
decisions  reached  concerning  the  award  of  the 
contract  or  framework  contract  or  admission  to  a 
dynamic  purchasing  system,  including  the  grounds 
for  any  decision  not  to  award  a  contract  or 
framework contract, or set up a dynamic purchasing 
system,  for  which  there  has  been  competitive 
tendering or to recommence the procedure. 

2. 
The  contracting  authority  shall,  within  not 
more  than  fifteen  calendar  days  from  the  date  on 
which  a  written  request  is  received,  communicate 
the  information  provided  for  in  Article  100(2)  of 
the Financial Regulation. 

2. 
The  contracting  authority  shall,  within  not 
more  than  fifteen  calendar  days  from  the  date  on 
which  a  written  request  is  received,  communicate 
the  information  provided  for  in  Article  100(2)  of 
the Financial Regulation. 

In  the  case  of  contracts  awarded  by  the 
3. 
Community institutions on their own account, with 
a  value  equal  to  or  more  than  the  thresholds 
referred  to  in  Article  158  and  which  are  not 
excluded  from  the  scope  of  Directive  2004/18/EC, 
inform 
the 
all 
unsuccessful 
candidates, 
simultaneously and individually, by mail, fax or e-
mail,  that  their  application  or  tender  has  not  been 

contracting 

shall 
or 

tenderers 

authority 

In  the  case  of  contracts  awarded  by  the 
3. 
Community  Union 
their  own 
institutions  on 
account,  with  a  value  equal  to  or  more  than  the 
thresholds referred to in Article 158 and which are 
the  scope  of  Directive 
not  excluded 
2004/18/EC,  the  contracting  authority  shall  inform 
all 
candidates, 
tenderers 
simultaneously and individually, by mail, fax or e-
mail,  that  their  application  or  tender  has  not  been 

unsuccessful 

from 

or 

EN 

 Error! Unknown document property name.  EN 

 
 
 
 
 
accepted at either of the following stages: 

accepted at either of the following stages: 

(a) 
shortly  after  decisions  have  been  taken  on 
the  basis  of  exclusion  and  selection  criteria  and 
in  procurement 
before 
procedures organised in two separate stages, 

the  award  decision, 

(a) 
shortly  after  decisions  have  been  taken  on 
the  basis  of  exclusion  and  selection  criteria  and 
in  procurement 
before 
procedures organised in two separate stages, 

the  award  decision, 

(b) 
as regards the award decisions and decisions 
to reject offers, as soon as possible after the award 
decision  and  within  the  following  week  at  the 
latest. 

(b) 
as regards the award decisions and decisions 
to reject offers, as soon as possible after the award 
decision  and  within  the  following  week  at  the 
latest. 

In each case, the contracting authority shall indicate 
the  reasons  why  the  tender  or  application  has  not 
been accepted and the available legal remedies. 

In each case, the contracting authority shall indicate 
the  reasons  why  the  tender  or  application  has  not 
been accepted and the available legal remedies. 

Unsuccessful  tenderers  or  candidates  may  request 
additional  information  about  the  reasons  for  their 
rejection  in  writing  by  mail,  fax  or  email,  and  all 
tenderers who have put in an admissible tender may 
obtain  information  about  the  characteristics  and 
relative merits of the tender accepted and the name 
of the successful tenderer, without prejudice to the 
second  subparagraph  of  Article  100(2)  of  the 
Financial  Regulation.  The  contracting  authority 
shall  reply  within  no  more  than  fifteen  calendar 
days from receipt of the request. 

information 

Unsuccessful  tenderers  or  candidates  may  request 
additional  information  about  the  reasons  for  their 
rejection  in  writing  by  mail,  fax  or  email,  and  all 
selected  tenderers  who  have  put  in  an  admissible 
tender  may  obtain 
the 
characteristics  and  relative  merits  of  the  tender 
accepted  and  the  name  of  the  successful  tenderer, 
without  prejudice  to  the  second  subparagraph  of 
Article  100(2)  of  the  Financial  Regulation.  The 
contracting  authority  shall  reply  within  no  more 
than  fifteen  calendar  days  from  receipt  of  the 
request. 

about 

EN 

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Article 149a 
Signature of the contract 
(Articles 100 and 105 of the Financial Regulation) 

Article 149a 
Signature of the contract 
(Articles 100 and 105 of the Financial Regulation) 

Implementation of a contract may not start before 
the contract is signed. 

Implementation of a contract may not start before 
the contract is signed. 

SECTION 4 
GUARANTEES AND CONTROL 

SECTION 4 
GUARANTEES AND CONTROL 

Article 150 
Advance guarantee 
(Article 102 of the Financial Regulation) 

Article 150 
Advance guarantee 
(Article 102 of the Financial Regulation) 

1. 
Where  suppliers,  contractors  or  service 
providers  are  required  to  lodge  a  guarantee  in 
advance, it must be for an amount and a period that 
are sufficient for it to be activated. 

1. 
Where  suppliers,  contractors  or  service 
providers  are  required  to  lodge  a  guarantee  in 
advance, it must be for an amount and a period that 
are sufficient for it to be activated. 

2. 
The  guarantee  shall  be  supplied  by  a  bank 
or  an  authorised  financial  institution.  It  may  be 
replaced by a joint and several guarantee by a third 
party. 

2. 
The  guarantee  shall  be  supplied  by  a  bank 
or  an  authorised  financial  institution.  It  may  be 
replaced by a joint and several guarantee by a third 
party. 

The guarantee shall be denominated in euro. 

The guarantee shall be denominated in euro. 

It  shall  have  the  effect  of  making  the  bank  or 
financial  institution  or  the  third  party  stand  as 
first-call 
irrevocable 

collateral 

security, 

or 

It  shall  have  the  effect  of  making  the  bank  or 
financial  institution  or  the  third  party  stand  as 
first-call 
irrevocable 

collateral 

security, 

or 

EN 

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guarantor of the contractor's obligations. 

guarantor of the contractor's obligations. 

Article 151 
Performance guarantee 
(Article 102 of the Financial Regulation) 

Article 151 
Performance guarantee 
(Article 102 of the Financial Regulation) 

1. 
Subject  to  Article  250,  a  performance 
guarantee  may  be  demanded  by  the  authorising 
officer  in  accordance  with  the  usual  commercial 
terms  for  supply  and  service  contracts  and  in 
accordance  with  the  special  specifications  for 
works contracts. 

1. 
Subject  to  Article  250,  a  A  performance 
guarantee  may  be  demanded  by  the  authorising 
officer  in  accordance  with  the  usual  commercial 
terms  for  supply  and  service  contracts  and  in 
accordance  with  the  special  specifications  for 
works contracts. 

It  is  the  nature  of  the  special  Part  Two 
(where  Article  250  is  located)  that  it  is  lex 
specialis.  This  does  not  have  to  be  said  in 
Part One. 

This  guarantee  shall  be  mandatory  above  EUR 
345000 for works contracts. 

This  guarantee  shall  be  mandatory  above  EUR 
345 000 for works contracts. 

2. 
A  guarantee  corresponding  to  10  %  of  the 
total  value  of  the  contract  may  be  constituted  by 
deductions  from  payments  as  and  when  they  are 
made. 

2. 
A  guarantee  corresponding  to  10  %  of  the 
total  value  of  the  contract  may  be  constituted  by 
deductions  from  payments  as  and  when  they  are 
made. 

It may be replaced by an amount withheld from the 
final  payment  in  order  to  constitute  a  guarantee 
until  final  acceptance  of  the  services,  supplies  or 
works. 

It may be replaced by an amount withheld from the 
final  payment  in  order  to  constitute  a  guarantee 
until  final  acceptance  of  the  services,  supplies  or 
works. 

3. 
Guarantees  shall  be  released  in  accordance 
with  the  terms  of  the  contract,  save  where  the 
contract  has  not  been  performed  or  has  been 
performed incorrectly or completion is late. In such 
cases a proportion of the guarantee shall be retained 

3. 
Guarantees  shall  be  released  in  accordance 
with  the  terms  of  the  contract,  save  where  the 
contract  has  not  been  performed  or  has  been 
performed incorrectly or completion is late. In such 
cases a proportion of the guarantee shall be retained 

EN 

 Error! Unknown document property name.  EN 

 
 
 
 
 
 
in  proportion  to  the  seriousness  of  the  damage 
suffered. 

in  proportion  to  the  seriousness  of  the  damage 
suffered. 

Article 152 
Guarantee for pre-financing 
(Article 102 of the Financial Regulation) 

Article 152 
Guarantee for pre-financing 
(Article 102 of the Financial Regulation) 

A guarantee shall be required in return for the 
payment of pre-financing exceeding EUR 150000 
or in the case referred to in Article 135(6) second 
subparagraph. 

However, where the contractor is a public body, the 
authorising officer responsible may, depending on 
his risk assessment, waive that obligation. 
The guarantee shall be released as and when the 
pre-financing is deducted from interim payments or 
payments of balances to the contractor in 
accordance with the terms of the contract. 

1.  The  authorising  officer  shall  assess  the  risks 
associated with pre-financing payment.  

Where  the  risk  is  assessed  as  above  tolerable, 
the  authorising  officer  shall  take  mitigating 
actions  to  reduce  the  risk.  Those  mitigation 
actions  may  take  the  form  of  refusal  of  pre-
financing,  payment  of  reduced  amount  of  pre-
financing or a request for financial guarantee. 

2.  A  guarantee  shall  be  required  in  return  for  the 
payment of pre-financing exceeding EUR 150 000 
or in the case referred to  in second paragraph of 
Article 135(6), second sub paragraph or when the 
authorising  officer  decides 
to  request  a 
financial guarantee pursuant to paragraph 1. 

Proposed to delete the obligatory guarantee 
on  pre-financing  above  EUR  150,000  and 
instead  to  require  the  authorising  officer  to 
mitigate  the  risk  to  pre-financing  by  1.  no 
pre-financing,  2.  lower  amount  of  pre-
financing  or  3.  guarantee  on  pre-financing. 
Special  provision  of  Article  250(4)  IR 
would be deleted. 

the 

financial  capacity  of 

Where  the  authorising  officer  does  not 
assess 
the 
contractor in accordance with Article 135(6) 
and  pays  a  pre-financing,  he/she  shall 
request a guarantee. 

However, where the contractor is a public body, the 
authorising  officer  responsible  may,  depending  on 
his risk assessment, waive that obligation. 
The  guarantee  shall  may  be  released  as  and  when 
the  pre-financing 
interim 
payments or payments of balances to the contractor 
in accordance with the terms of the contract. 

is  deducted 

from 

EN 

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Article 153 
Suspension in the event of errors or irregularities 
(Article 103 of the Financial Regulation) 

Article 153 
Suspension in the event of errors or irregularities 
(Article 103 of the Financial Regulation) 

1. 
Contracts  shall  be  suspended  under  Article 
103  of  the  Financial  Regulation  in  order  to  verify 
or 
whether 
irregularities  or  fraud  have  actually  occurred.  If 
they are not confirmed, performance of the contract 
shall resume as soon as possible. 

substantial 

presumed 

errors 

Contracts  shall  may  be  suspended  under 
1. 
Article 103 of the Financial Regulation in order to 
verify  whether  presumed  substantial  errors  or 
irregularities  or  fraud  have  actually  occurred.  If 
they are not confirmed, performance of the contract 
shall resume as soon as possible. 

2. 
A  substantial  error  or  irregularity  shall  be 
any  infringement  of  a  provision  of  a  contract  or 
regulation  resulting  from  an  act  or  an  omission 
which  causes  or  might  cause  a  loss  to  the 
Community budget. 

2. 
A  substantial  error  or  irregularity  shall  be 
any  infringement  of  a  provision  of  a  contract  or 
regulation  resulting  from  an  act  or  an  omission 
which  causes  or  might  cause  a  loss  to  the 
Community Union budget. 

CHAPTER 2 
PROVISIONS APPLICABLE TO CONTRACTS 
AWARDED BY THE COMMUNITY 
INSTITUTIONS ON THEIR OWN ACCOUNT 

CHAPTER 2 
PROVISIONS APPLICABLE TO CONTRACTS 
AWARDED BY THE COMMUNITY UNION 
INSTITUTIONS ON THEIR OWN ACCOUNT 

Article 154 
Identification of the appropriate level for the 
calculation of thresholds 
(Articles 104 and 105 of the Financial Regulation) 

Article 154 
Identification of the appropriate level for the 
calculation of thresholds 
(Articles 104 and 105 of the Financial Regulation) 

It shall be for each authorising officer by delegation 
or subdelegation within each institution to assess 

It shall be for each authorising officer by delegation 
or subdelegation within each institution to assess 

EN 

 Error! Unknown document property name.  EN 

 
 
 
 
 
 
 
whether the thresholds laid down in Article 105 of 
the Financial Regulation have been reached. 

whether the thresholds laid down in Article 105 of 
the Financial Regulation have been reached. 

Article 155 
Separate contracts and contracts with lots 
(Article 91 and 105 of the Financial Regulation) 

Article 155 
Separate contracts and contracts with lots 
(Article 91 and 105 of the Financial Regulation) 

The  estimated  value  of  a  contract  may  not 
1. 
be  determined  with  a  view 
the 
requirements laid down in this Regulation, nor may 
a contract be split up for that purpose. 

to  evading 

The  estimated  value  of  a  contract  may  not 
1. 
be  determined  with  a  view 
the 
requirements laid down in this Regulation, nor may 
a contract be split up for that purpose. 

to  evading 

Whenever  appropriate,  technically  feasible,  and 
cost  efficient,  contracts  with  a  value  equal  to  or 
greater than the thresholds laid down in Article 158 
shall  be  awarded  at  the  same  time  in  the  form  of 
separate lots. 

Whenever  appropriate,  technically  feasible,  and 
cost  efficient,  contracts  with  a  value  equal  to  or 
greater than the thresholds laid down in Article 158 
shall  be  awarded  at  the  same  time  in  the  form  of 
separate lots. 

Where  the  subject  of  a  supply,  service  or 
2. 
works contract is subdivided into several lots, each 
one the subject of an individual contract, the value 
of  each  lot  shall  be  taken  into  account  for  the 
overall evaluation of the applicable threshold. 

Where  the  subject  of  a  supply,  service  or 
2. 
works contract is subdivided into several lots, each 
one  the  subject  of  an  individual  contract,  the total 
value of all the each lots shall be taken into account 
the  applicable 
for 
threshold. 

the  overall  evaluation  of 

Where  the  overall  value  of  lots  is  equal  to  or 
exceeds  the  thresholds  laid  down  in  Article  158, 
Article  90(1)  and  Article  91(1)  and  (2)  of  the 
Financial Regulation shall apply to each of the lots, 
save  those  with  an  estimated  value  of  less  than 
EUR  80000  in  the  case  of  service  or  supply 
contracts, or less than one million euro in the case 

Where  the  overall  value  of  lots  is  equal  to  or 
exceeds  the  thresholds  laid  down  in  Article  158, 
Article  90(1)  and  Article  91(1)  and  (2)  of  the 
Financial Regulation shall apply to each of the lots, 
save  those  with  an  estimated  value  of  less  than 
EUR  80000  in  the  case  of  service  or  supply 
contracts, or less than one million euro in the case 

EN 

 Error! Unknown document property name.  EN 

Simplification to take the total value of the 
lots  into  account  even  though  it  becomes 
stricter than the Directive 2004/18. 

 
 
 
 
 
of  works  contracts,  provided  that  the  aggregate 
amount  of  those  lots  does  not  exceed  20 %  of  the 
aggregate  value  of  all  the  lots  making  up  the 
contract in question. 

of  works  contracts,  provided  that  the  aggregate 
amount  of  those  lots  does  not  exceed  20 %  of  the 
aggregate  value  of  all  the  lots  making  up  the 
contract in question. 

Where the total value of all the lots is equal to or 
exceeds the thresholds laid down in Article 158, 
Article  90(1)  and  Article  91(1)  and  (2)  of  the 
Financial  Regulation  shall  apply  to  each  of  the 
lots. 

Where  the  planned  purchase  of  standard 
3. 
supplies may give rise to simultaneous contracts in 
separate  lots,  the  estimated  value  of  all  those  lots 
shall  be  taken  as  the  basis  for  determining  the 
applicable threshold. 

Where  the  planned  purchase  of  standard 
3. 
supplies may give rise to simultaneous contracts in 
separate  lots,  the  estimated  value  of  all  those  lots 
shall  be  taken  as  the  basis  for  determining  the 
applicable threshold. 

4. 
Where  a  contract  is  to  be  awarded  in  the 
form  of  separate  lots,  tenders  shall  be  evaluated 
separately  for  each  lot.  If  several  lots  are  awarded 
to  the  same  tenderer,  a  single  contract  covering 
those lots may be signed. 

4. 
Where  a  contract  is  to  be  awarded  in  the 
form  of  separate  lots,  tenders  shall  be  evaluated 
separately  for  each  lot.  If  several  lots  are  awarded 
to  the  same  tenderer,  a  single  contract  covering 
those lots may be signed. 

Article 156 
Arrangements for estimating the value of certain 
contracts 
(Article 105 of the Financial Regulation) 

Article 156 
Arrangements for estimating the value of certain 
contracts 
(Article 105 of the Financial Regulation) 

For 

the  purposes  of  calculating 

1. 
the 
estimated  amount  of  a  contract,  the  contracting 
total 
authority  shall 

the  contractors 

include 

For 

the  purposes  of  calculating 

1. 
the 
estimated  amount  of  a  contract,  the  contracting 
total 
authority  shall 

the  contractors 

include 

EN 

 Error! Unknown document property name.  EN 

 
 
 
 
 
estimated remuneration. 

estimated remuneration. 

Where  a  contract  provides  for  options  or  possible 
renewal,  the  basis  for  calculation  shall  be  the 
maximum  amount  authorised,  including  the  use  of 
option clauses and renewal. 

Where  a  contract  provides  for  options  or  possible 
renewal,  the  basis  for  calculation  shall  be  the 
maximum  amount  authorised,  including  the  use  of 
option clauses and renewal. 

This  estimate  shall  be  made  when  the  contract 
notice  is  sent  or,  where  there  is  no  such  publicity, 
when  the  contracting  authority  initiates  the  award 
procedure. 

This  estimate  shall  be  made  when  the  contract 
notice  is  sent  or,  where  there  is  no  such  publicity, 
when  the  contracting  authority  initiates  the  award 
procedure. 

1a. 
For  framework  contracts  and  dynamic 
purchasing  systems  the  value  to  be  taken  into 
account  shall  be  the  maximum  value  of  all  the 
contracts  envisaged  during  the  total  lifetime  of  the 
framework contract or dynamic purchasing system. 

1a. 
For  framework  contracts  and  dynamic 
purchasing  systems  the  value  to  be  taken  into 
account  shall  be  the  maximum  value  of  all  the 
contracts  envisaged  during  the  total  lifetime  of  the 
framework contract or dynamic purchasing system. 

2. 
of: 

For service contracts, account shall be taken 

2. 
of: 

For service contracts, account shall be taken 

(a) 
in  the  case  of  insurance  services,  the 
premium payable and other forms of remuneration; 

(a) 
in  the  case  of  insurance  services,  the 
premium payable and other forms of remuneration; 

(b) 
in the case of banking or financial services, 
the  fees,  commissions,  interest  and  other  types  of 
remuneration; 

(b) 
in the case of banking or financial services, 
the  fees,  commissions,  interest  and  other  types  of 
remuneration; 

in  the  case  of  design  contracts,  the  fees, 
forms  of 

and  other 

(c) 
commissions  payable 
remuneration. 

in  the  case  of  design  contracts,  the  fees, 
forms  of 

and  other 

(c) 
commissions  payable 
remuneration. 

EN 

 Error! Unknown document property name.  EN 

 
 
 
 
 
 
 
 
In the case of service contracts which do not 
3. 
specify  a  total  price  or  of  supply  contracts  for 
leasing,  rental  or  hire  purchase  of  products,  the 
value  to  be  taken  as  the  basis  for  calculating  the 
estimated value shall be: 

In the case of service contracts which do not 
3. 
specify  a  total  price  or  of  supply  contracts  for 
leasing,  rental  or  hire  purchase  of  products,  the 
value  to  be  taken  as  the  basis  for  calculating  the 
estimated value shall be: 

(a) 

in the case of fixed-term contracts: 

(a) 

in the case of fixed-term contracts: 

(i) 
where  their  term  is  forty-eight  months  or 
less in the case of services or twelve months or less 
in  the  case  of  supplies,  the  total  contract  value  for 
their duration; 

(i) 
where  their  term  is  forty-eight  months  or 
less in the case of services or twelve months or less 
in  the  case  of  supplies,  the  total  contract  value  for 
their duration; 

(ii) 
where  their  term  is  more  than  twelve 
months  in  the  case  of  supplies,  the  total  value 
including the estimated residual value; 

(ii) 
where  their  term  is  more  than  twelve 
months  in  the  case  of  supplies,  the  total  value 
including the estimated residual value; 

(b) 
in  the  case  of  contracts  for  an  indefinite 
period  or,  in  the  case  of  services,  for  a  period 
exceeding  forty-eight  months,  the  monthly  value 
multiplied by forty-eight. 

(b) 
in  the  case  of  contracts  for  an  indefinite 
period  or,  in  the  case  of  services,  for  a  period 
exceeding  forty-eight  months,  the  monthly  value 
multiplied by forty-eight. 

In  the  case  of  service  or  supply  contracts 
4. 
which  are  awarded  regularly  or  are  to  be  renewed 
within  a  given  time,  the  contract  value  shall  be 
established on the basis of: 

In  the  case  of  service  or  supply  contracts 
4. 
which  are  awarded  regularly  or  are  to  be  renewed 
within  a  given  time,  the  contract  value  shall  be 
established on the basis of: 

(a) 
either  the  actual  aggregate  cost  of  similar 
contracts  for  the  same  categories  of  services  or 
products  awarded  over  the  previous  financial  year 
or  twelve  months,  adjusted,  where  possible,  for 
anticipated  changes  in  quantity  or  value  over  the 

(a) 
either  the  actual  aggregate  cost  of  similar 
contracts  for  the  same  categories  types  of  services 
or  products  awarded  over  the  previous  financial 
year  or  twelve  months,  adjusted,  where  possible, 
for anticipated changes in quantity or value over the 

Use  of  the  word  “category”  suggests  the 
category  in  the  CPV  meaning  which  is 
much more restrictive then current  

EN 

 Error! Unknown document property name.  EN 

 
 
 
 
 
 
 
twelve months following the initial contract; 

twelve months following the initial contract; 

or 

(b) 
the  estimated  aggregate  cost  of 
successive  contracts  during  the  twelve  months 
following  the  first  service  performed  or  first 
delivery  or  during  the  term  of  the  contract,  where 
this is greater than twelve months. 

or 

(b) 
the  estimated  aggregate  cost  of 
successive  contracts  during  the  twelve  months 
following  the  first  service  performed  or  first 
delivery  or  during  the  term  of  the  contract,  where 
this is greater than twelve months. 

In the case of works contracts, account shall 
5. 
be taken not only of the value of the works but also 
of  the  estimated  total  value  of  the  supplies  needed 
to  carry  out  the  works  and  made  available  to  the 
contractor by the contracting authority. 

In the case of works contracts, account shall 
5. 
be taken not only of the value of the works but also 
of  the  estimated  total  value  of  the  supplies  needed 
to  carry  out  the  works  and  made  available  to  the 
contractor by the contracting authority. 

Article 157 
Thresholds for pre-information notices 
(Article 105 of the Financial Regulation) 

Article 157 
Thresholds for pre-information notices 
(Article 105 of the Financial Regulation) 

The thresholds referred to in Article 118 for 
publication of a pre-information notice shall be: 

The thresholds referred to in Article 118 for 
publication of a pre-information notice shall be: 

Pre-information notice shall no longer be 
compulsory 

EUR  750,000  for  the  supply  and  service 
to  Directive 

in  Annex 

listed 

IIA 

(a) 
contracts 
2004/18/EC; 

EUR  750,000  for  the  supply  and  service 
to  Directive 

in  Annex 

listed 

IIA 

(a) 
contracts 
2004/18/EC; 

(b) 

EUR 5 278 000 for works contracts. 

(b) 

EUR 5 278 000 for works contracts. 

EN 

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Article 158 
Thresholds for application of the procedures under 
Directive 2004/18/EC 
(Article 105 of the Financial Regulation) 

Article 158 
Thresholds for application of the procedures under 
Directive 2004/18/EC 
(Article 105 of the Financial Regulation) 

The thresholds referred to in Article 105 of 

1. 
the Financial Regulation shall be: 

The thresholds referred to in Article 105 of 

1. 
the Financial Regulation shall be: 

listed 

EUR  137  000  for  the  supply  and  service 
(a) 
contracts 
to  Directive 
2004/18/EC, with the exception of the research and 
development  contracts  listed  in  category  8  of  that 
Annex; 

in  Annex 

IIA 

listed 

EUR 137 125 000 for the supply and service 
(a) 
contracts 
to  Directive 
2004/18/EC, with the exception of the research and 
development  contracts  listed  in  category  8  of  that 
Annex; 

in  Annex 

IIA 

EUR 211 000 for the service contracts listed 
(b) 
in  Annex  IIB  to  Directive  2004/18/EC  and  for  the 
research and development service contracts listed in 
category 8 of Annex IIA to Directive 2004/18/EC; 

EUR  211  193  000  for  the  service  contracts 
(b) 
listed  in  Annex  IIB  to  Directive  2004/18/EC  and 
for the research and development service contracts 
listed  in  category  8  of  Annex  IIA  to  Directive 
2004/18/EC; 

(c) 

EUR 5 278 000 for works contracts. 

(c) 

EUR 5 278 4 845 000 for works contracts. 

2. 
The time limits referred to in Article 105 of 
the Financial Regulation shall be those specified in 
Articles 140, 141 and 142. 

2. 
The time limits referred to in Article 105 of 
the Financial Regulation shall be those specified in 
Articles 140, 141 and 142. 

EN 

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Article 158a 
Standstill period before signature of the contract 
(Article 105 of the Financial Regulation) 

Article 158a 
Standstill period before signature of the contract 
(Article 105 of the Financial Regulation) 

The  contracting  authority  shall  not  sign  the 
1. 
contract  or 
framework  contract,  covered  by 
Directive 2004/18/EC, with the successful tenderer 
until 14 calendar days have elapsed. 

The  contracting  authority  shall  not  sign  the 
1. 
contract  or 
framework  contract,  covered  by 
Directive 2004/18/EC, with the successful tenderer 
until 14 calendar days have elapsed. 

That  period  shall  run  from  either  of  the  following 
dates: 

That  period  shall  run  from  either  of  the  following 
dates: 

the  day  after  the  simultaneous  dispatch  of 

(a) 
the award decisions and decisions to reject, 

(a) 
the  day  after  the  simultaneous  dispatch  of 
the  notifications  to  successful  and  unsuccessful 
tenderers award decisions and decisions to reject, 

(b) 
where the contract or framework contract is 
awarded pursuant to a negotiated procedure without 
prior publication of a contract notice, the day after 
the contract award notice referred to in Article 118 
has  been  published  in  the  Official  Journal  of  the 
European Union. 

(b) 
where the contract or framework contract is 
awarded pursuant to a negotiated procedure without 
prior publication of a contract notice, the day after 
the contract award notice referred to in Article 118 
has  been  published  in  the  Official  Journal  of  the 
European Union. 

Where a fax or electronic means is used for the 
dispatch  according  to  point  (a),  the  standstill 
period shall be 10 calendar days. 

signing  of 

If necessary, the contracting authority may suspend 
the 
for  additional 
the  contract 
examination  if  this  is  justified  by  the  requests  or 
comments  made  by  unsuccessful  or  aggrieved 

signing  of 

If necessary, the contracting authority may suspend 
the 
for  additional 
the  contract 
examination  if  this  is  justified  by  the  requests  or 
comments  made  by  unsuccessful  or  aggrieved 

EN 

 Error! Unknown document property name.  EN 

Shortest  deadline  allowed  by  the  Directive 
2004/18 

 
 
 
 
 
 
 
tenderers  or  candidates  or  by  any  other  relevant 
information  received.  The  requests,  comments  or 
information must be received during the period set 
in the first subparagraph. In the case of suspension 
all  the  candidates  or  tenderers  shall  be  informed 
within three working days following the suspension 
decision. 

tenderers  or  candidates  or  by  any  other  relevant 
information  received.  The  requests,  comments  or 
information must be received during the period set 
in the first subparagraph. In the case of suspension 
all  the  candidates  or  tenderers  shall  be  informed 
within three working days following the suspension 
decision. 

Except in the cases provided for in paragraph 2, any 
contract  signed  before  the  expiry  of  the  period  set 
in the first subparagraph shall be null and void. 

Except in the cases provided for in paragraph 2, any 
contract  signed  before  the  expiry  of  the  period  set 
in the first subparagraph shall be null and void. 

Where  the  contract  or  framework  contract  cannot 
be  awarded  to  the  successful  envisaged  tenderer, 
the  contracting  authority  may  award  it  to  the 
following best tenderer. 

Where  the  contract  or  framework  contract  cannot 
be  awarded  to  the  successful  envisaged  tenderer, 
the  contracting  authority  may  award  it  to  the 
following best tenderer. 

The  period  set  in  the  first  subparagraph  of 

2. 
paragraph 1 shall not apply in the following cases: 

The  period  set  in  the  first  subparagraph  of 

2. 
paragraph 1 shall not apply in the following cases: 

open procedures where only one tender has 

(a) 
been submitted; 

(a) 
open,  restricted  or  negotiated    procedures 
after prior publication of a contract notice where 
only one tender has been submitted; 

EN 

 Error! Unknown document property name.  EN 

Proposed formulation waives the obligation 
of  respecting  standstill  period  in  regard  to 
economic  operators  who  were  invited  to 
submit  a  tender  but  did  not  submit  it. 
Remedy directive (as amended by Directive 
2007/66/EC)  requires  to  respect  standstill 
period in regard to candidates and tenderers 
concerned  (art.  2b(b)  in  relation  with  art. 
2(a)2).  In  this  respect  economic  operators 
who  did  not  submit  offers  within  the 
deadline cannot be regarded as tenderers 

 
 
 
 
restricted  or  negotiated  procedures  after 
(b) 
prior  publication  of  a  contract  notice  where  the 
tenderer to whom the contract is to be awarded was 
the  only  one  who  satisfies  the  exclusion  and 
selection criteria, provided that, in accordance with 
point (a) of the first subparagraph of Article 149(3), 
the  other  candidates  or 
tenderers  have  been 
informed  of  the  grounds  of  their  exclusion  or 
rejection  shortly  after  the  relevant  decisions  have 
been  taken  on  the  basis  of  the  exclusion  and 
selection criteria; 

restricted  or  negotiated  procedures  after 
(b) 
prior  publication  of  a  contract  notice  where  the 
tenderer to whom the contract is to be awarded was 
the  only  one  who  satisfies  the  exclusion  and 
selection criteria, provided that, in accordance with 
point (a) of the first subparagraph of Article 149(3), 
the  other  candidates  or 
tenderers  have  been 
informed  of  the  grounds  of  their  exclusion  or 
rejection  shortly  after  the  relevant  decisions  have 
been  taken  on  the  basis  of  the  exclusion  and 
selection criteria; 

(c) 
specific  contracts  based  on  a  framework 
contract and by applying the terms set out in such a 
the 
framework 
competition. 

contract,  without 

reopening 

(c) 
specific  contracts  based  on  a  framework 
contract; and by applying the terms set out in such a 
the 
framework 
competition. 

contract,  without 

reopening 

The exemption from standstill period should 
apply to all framework contracts. 

extreme  urgency  referred  to  in  Article 

(d) 
126(1)(c). 

(d) 
extreme  urgency  referred  to  in  Article 
126(1)(c)  negotiated  procedures  referred  to  in 
Articles 126(1)(c) and 126(1)(g)(iii). 

Insertion  of  the  obvious  exemption  for 
goods quoted on markets. 

Article 159 
Evidence of access to contracts 
(Articles 106 and 107 of the Financial Regulation) 

Article 159 
Evidence of access to contracts 
(Articles 106 and 107 of the Financial Regulation) 

The specifications shall require tenderers to 
indicate in which State they have their headquarters 
or domicile and to present the supporting evidence 
normally acceptable under their own law. 

to 
The  specifications  shall 
indicate in which State they have their headquarters 
or domicile and to present the supporting evidence 
normally acceptable under their own law. 

tenderers 

require 

Flexibility: enabling requesting registration 
documents only from the winner (e.g. in 
case of law value contract) 

EN 

 Error! Unknown document property name.  EN 

 
 
 
 
TITLE VI 
GRANTS 

CHAPTER 1 
SCOPE 

TITLE VI 
GRANTS 

CHAPTER 1 
SCOPE 

Article 160 
Scope 
(Article 108 of the Financial Regulation) 

Article 160 
Scope 
(Article 108 of the Financial Regulation) 

1. 
The  procedure  for  the  award  of  grants  and 
the  conclusion  of  agreements  by  the  Commission 
with  the  bodies  referred  to  in  Article  54  of  the 
Financial Regulation, in respect of the co-financing 
of  their  administrative  expenditure  and  for  the 
the  operating 
purposes  of  making  available 
appropriations which they are delegated to manage, 
and  with  the  beneficiaries  of  financing  agreements 
as referred to in Article 166 of that Regulation are 
not subject to the provisions of this Title. 

1. 
The  procedure  for  the  award  of  grants  and 
the  conclusion  of  agreements  by  the  Commission 
with  the  bodies  referred  to  in  Article  54  of  the 
Financial Regulation, in respect of the co-financing 
of  their  administrative  expenditure  and  for  the 
the  operating 
purposes  of  making  available 
appropriations which they are delegated to manage, 
and  with  the  beneficiaries  of  financing  agreements 
as referred to in Article 166 of that Regulation are 
not subject to the provisions of this Title. 

Article 160a 
Subscriptions 
(Article 108 of the Financial Regulation) 

Article 160a 
Subscriptions 
(Article 108 of the Financial Regulation) 

The subscriptions referred to in point (d) of Article 
108(2)  of  the  Financial  Regulation  shall  be  sums 
paid to bodies of which the Community is member, 

The subscriptions referred to in point (d) of Article 
108(2)  of  the  Financial  Regulation  shall  be  sums 
paid  to  bodies  of  which  the  Community  Union  is 

EN 

 Error! Unknown document property name.  EN 

Appropriate provisions in Article 108(2) FR 
implemented  under 
exclude  expenditure 
indirect management from this Title. 

 
 
 
 
 
 
This list has no added value since financial 
instruments  are  dealt  in  a  separate  Title 
from  grants  and  are  covered  by  a  generic 
definition. 

in accordance with the budgetary decisions and the 
conditions  of  payment  established  by  the  body 
concerned. 

in  accordance  with 

the  budgetary 
member, 
decisions and the conditions of payment established 
by the body concerned. 

Article 160b 
Participations 
(Article 108 of the Financial Regulation) 

Article 160b 
Participations 
(Article 108 of the Financial Regulation) 

For  the  purposes  of  Article  108(2)  and  (3)  of  the 
Financial  Regulation,  the  following  definitions 
shall apply: 

For  the  purposes  of  Article  108(2)  and  (3)  of  the 
Financial  Regulation,  the  following  definitions 
shall apply: 

(a) 
"equity  participation”  means  an  ownership 
position in an organisation or venture taken through 
an  investment,  in  which  returns  on  the  investment 
the 
are  dependent  on 
organisation or venture; 

the  profitability  of 

(a) 
"equity  participation”  means  an  ownership 
position in an organisation or venture taken through 
an  investment,  in  which  returns  on  the  investment 
the 
are  dependent  on 
organisation or venture; 

the  profitability  of 

“share-holding” 
the 
in 

(b) 
participation 
organisation or venture; 

means 

an 

form  of  shares 

equity 
in  an 

“share-holding” 
the 
in 

(b) 
participation 
organisation or venture; 

means 

an 

form  of  shares 

equity 
in  an 

“equity investment” means the provision of 
(c) 
capital to a firm by an investor in return for partial 
ownership  of  that  firm  where,  in  addition,  this 
investor may assume some management control of 
the firm and may share in future profits; 

“equity investment” means the provision of 
(c) 
capital to a firm by an investor in return for partial 
ownership  of  that  firm  where,  in  addition,  this 
investor may assume some management control of 
the firm and may share in future profits; 

(d) 
“quasi-equity  financing”  means  a  type  of 
financing  that  involves  a  mix  of  equity  and  debt, 
where the equity allows investors to achieve a high 
rate  of  return  upon  the  success  of  the  company  or 

(d) 
“quasi-equity  financing”  means  a  type  of 
financing  that  involves  a  mix  of  equity  and  debt, 
where the equity allows investors to achieve a high 
rate  of  return  upon  the  success  of  the  company  or 

EN 

 Error! Unknown document property name.  EN 

 
 
 
 
 
 
where the debt component entails a premium price 
contributing to the return of the investor; 

where the debt component entails a premium price 
contributing to the return of the investor; 

(e) 
“risk-bearing instrument” means a financial 
instrument  which  guarantees  the  total  or  partial 
coverage of a defined risk, if possible in exchange 
for an agreed remuneration. 

(e) 
“risk-bearing instrument” means a financial 
instrument  which  guarantees  the  total  or  partial 
coverage of a defined risk, if possible in exchange 
for an agreed remuneration. 

Article 160c 
Specific rules 
(Article 108(3) of the Financial Regulation) 

Article 160c 
Specific rules 
(Article 108(3) of the Financial Regulation) 

1. 
Where  grants  as  referred  to  in  Article 
108(3) of the Financial Regulation are awarded by 
centralised 
under 
the  Commission 
management, they shall be subject to the provisions 
of  this  Title,  with  the  exception  of  the  following 
provisions: 

direct 

1. 
Where contributions grants as referred to in 
Article  108(3)  of  the  Financial  Regulation  are 
indirect 
awarded  by 
centralised management, they shall be subject to the 
provisions  of  this  Title,  with  the  exception  of  the 
following provisions: 

the  Commission  under 

the  no-profit  rule  as  referred  to  in  Article 

(a) 
165 of this Regulation; 

the  no-profit  rule  as  referred  to  in  Article 

(a) 
165 of this Regulation; 

the  co-financing  requirement  as  referred  to 

(b) 
in Article 172 of this Regulation; 

the  co-financing  requirement  as  referred  to 

(b) 
in Article 172 of this Regulation; 

Financial instrument are out of the scope of 
the  grant  Title.  Therefore  these  derogations 
to grant principles are obsolete. 

the  objective 

for  actions  where 

(c) 
to 
reinforce  the  financial  capacity  of  a  beneficiary  or 
to  generate  an  income,  the  assessment  of  the 
financial viability of the applicant as referred to in 
Article 173(4) of this Regulation; 

is 

the  objective 

for  actions  where 

(c) 
to 
reinforce  the  financial  capacity  of  a  beneficiary  or 
to  generate  an  income,  the  assessment  of  the 
financial viability of the applicant as referred to in 
Article 173(4) of this Regulation; 

is 

EN 

 Error! Unknown document property name.  EN 

 
 
 
 
 
 
the requirement for an advance guarantee as 

(d) 
referred to in Article 182 of this Regulation. 

the requirement for an advance guarantee as 

(d) 
referred to in Article 182 of this Regulation. 

The first subparagraph applies without prejudice to 
the  accounting  treatment  of  the  grants  concerned, 
which shall be determined by the accounting officer 
in  accordance  with 
international  accounting 
standards. 

The first subparagraph applies without prejudice to 
the accounting treatment of the contributions grants 
concerned,  which  shall  be  determined  by  the 
accounting officer in accordance with international 
accounting standards. 

2. 
In all cases where a financial contribution is 
made,  the  authorising  officer  responsible  shall 
ensure  that  appropriate  arrangements  have  been 
made with the recipient of the contribution defining 
the modalities for payment and control. 

2. 
In all cases where a financial contribution is 
made,  the  authorising  officer  responsible  shall 
ensure  that  appropriate  arrangements  have  been 
made with the recipient of the contribution defining 
the modalities for payment and control. 

Article 160d 
Prizes 
(Article 109(3)(b) of the Financial Regulation) 

Article 160d 
Prizes 
(Article 120a 09(3)(b) of the Financial Regulation) 

Moved under new Title VIa dedicated to 
prizes 

For the purposes of point (b) of Article 109(3) of 
the Financial Regulation, prizes shall be the reward 
for an entry in a contest. 
They shall be awarded by a panel of judges who are 
free to decide whether or not to award prizes 
depending on their appraisal of the quality of the 
entries by reference to the rules of the contest. 
The amount of the prize shall not be linked to the 
costs incurred by the recipient. 
The rules of the contest shall lay down the award 
conditions and criteria and the amount of the prize. 

For  the  purposes  of  point  (b)  of  Article  108a(2) 
9(3) of the Financial Regulation, prizes shall be the 
reward for an entry in a contest. 
They shall be awarded by a panel of judges who are 
free  to  decide  whether  or  not  to  award  prizes 
depending  on  their  appraisal  of  the  quality  of  the 
entries by reference to the rules of the contest. 
The amount of the prize is shall not be linked to the 
costs incurred by the recipient. 
The  rules  of  the  contest  shall  lay  down  the  award 
conditions and criteria and the amount of the prize. 

EN 

 Error! Unknown document property name.  EN 

 
 
 
 
 
 
 
 
 
 
The choice of the instrument eg. agreement 
or  decision  remains  under  the  appreciation 
of  the  AO.  The  same  programme  can  use 
both as far as beneficiaries are not placed in 
the 
(EU/non  EU 
same 
recipients).  

conditions 

Appropriate  written  arrangement  shall  be  made 
with 
the 
the  recipient  of 
modalities for payment. 

the  prize  defining 

Article 160e 
Agreement and decision for grants 
(Article 108(1) of the Financial Regulation) 

Article 160e 
Agreement and decision for grants 
(Article 108(1) of the Financial Regulation) 

1. 
For each Community programme or action, 
the  annual  work  programme  shall  determine 
whether grants shall be covered by a decision or by 
a written agreement. 

For each Community programme or action, 
1. 
the  annual  work  programme  shall  determine 
whether Ggrants shall be covered  by a decision or 
by a written agreement. 

To determine the instrument to be used, the 

2. 
following elements shall be taken into account: 

2.  To  determine  the  instrument  to  be  used,  the 
following elements shall be taken into account: 

equal 

(a) 
treatment  and  non-discrimination 
between  beneficiaries,  in  particular  on  the  basis  of 
nationality or geographical location; 

(a) 
location  of  the  beneficiary,  within  or 
outside the European Union; equal treatment and 
non-discrimination 
in 
between 
particular  on  the  basis  of  nationality  or  the 
geographical location;  

beneficiaries, 

(b) 
coherence  of  that  instrument  with  other 
instruments  used  within  the  same  Community 
programme or action; 

(b) 
coherence  of  that  instrument  with  other 
instruments  used  within  the  same  Community 
programme or action; 

complexity  and  standardisation  of 

(c) 
the 
content of the actions or work programmes funded. 

complexity  and  standardisation  of 

(cb) 
the 
content of the actions or work programmes funded. 

3. 
In  the  case  of  programmes  managed  by 
several  authorising  officers,  the  instrument  to  be 

2 3. 
In  the  case  of  programmes  managed  by 
several  authorising  officers,  the  instrument  to  be 

EN 

 Error! Unknown document property name.  EN 

 
 
 
 
 
 
 
 
used  shall  be  determined  in  consultation  between 
those authorising officers. 

used  shall  be  determined  in  consultation  between 
those authorising officers. 

Article 160f 
Expenditure on the members of the institutions 
(Article 108(2)(a) of the Financial Regulation ) 

Article 160f 
Expenditure on the members of the institutions 
(Article 108(2)(a) of the Financial Regulation ) 

Expenditure on the members of the institutions as 
referred to in Article 108(2)(a) of the Financial 
Regulation shall include contributions to 
associations of current and former members of the 
European Parliament. These contributions shall be 
implemented in accordance with the internal 
administrative rules of the European Parliament. 

shall 

Expenditure  on  the  members  of  the  institutions  as 
referred  to  in  Article  108(2)(a)  of  the  Financial 
Regulation 
to 
include 
associations  of  current  and  former  members  of  the 
European  Parliament.  These  contributions  shall  be 
implemented 
internal 
in  accordance  with 
administrative rules of the European Parliament. 

contributions 

the 

Article 161 
Actions which may receive grants 
(Article 108 of the Financial Regulation) 

Article 161 
Actions which may receive grants 
(Article 108 of the Financial Regulation) 

An action which may receive a grant within the 
meaning of Article 108 of the Financial Regulation 
must be clearly identified. 
No action may be split for the purpose of evading 
the financing rules laid down in this Regulation. 

An  action  which  may  receive  a  grant  within  the 
meaning of Article 108 of the Financial Regulation 
must be clearly identified. 
No  action  may  be  split  for  the  purpose  of  evading 
the financing rules laid down in this Regulation. 

Article 161b 
Beneficiaries 
(Article 108 of the Financial Regulation) 

the  purposes  of  Title  VI, 

term 
For 
"beneficiary"  shall  mean  one  or  several  entities 
to which the grant is awarded.  

the 

The  first  paragraph  confirms  the  current 
interpretation  that  a  grant  beneficiary  may 
refer to one or several entities. 

EN 

 Error! Unknown document property name.  EN 

 
 
 
 
 
 
 
 
 
 
 
the  grant 

is  awarded 

Where 
to  several 
beneficiaries,  the  grant  agreement  shall  identify 
these  beneficiaries  and  specify  the  rights  and 
obligations  between  them  and  the  Commission. 
Any  change  regarding  the  beneficiaries  shall  be 
subject  to  the  approval  of  the  Authorising 
officer responsible.  

Where  the  action  is  implemented  by  a  network 
of  legal  entities  represented  by  a  coordinating 
legal entity, the grant agreement shall be signed 
by  the  coordinating  legal  entity  on  behalf  of  its 
affiliated members who shall be regarded as co-
beneficiaries. The coordinating legal entity shall 
assume  the  financial  responsibility  towards  the 
Commission for the implementation of the whole 
action. 

second 

reserves 

The 
the 
paragraph 
contractual  relationships  (and  in  particular 
the  issue  of  the  joint  liability  of  the 
beneficiaries)  to  be  specified  in  the  grant 
agreement. 

The  third  paragraph  is  meant  to  allow, 
the  change  or  addition  of 
explicitly, 
beneficiaries  subject  to  the  approval  of  the 
AOSD. 

is 

to  simplify 

last  paragraph 

The 
the 
management of grants given to coordinating 
legal  entities  (generally  at  European  level) 
but  in  which  the  action  is  carried  out  by 
their members at national level.  

Currently  such  scheme  is  only  possible  by 
obliging both the coordinating entity and all 
the  members 
the  agreement. 
to  sign 
Otherwise  it  would  fall  into  cascading 
grants of article 120 FR (as the coordinating 
entity distributes to national entities, who in 
their turn implement the action in favour of 
third parties.) 

With  this  new  provision,  the  Commission 
will  only  deal  with  the  coordinating  entity, 
without  having  to  sign  with  all  the  other 
members.  This  will  simplify  the  grant 
procedure.  

EN 

 Error! Unknown document property name.  EN 

 
 
 
 
 
 
 
 
 
Article 162 
Bodies pursuing an aim of general European 
interest 
(Article 108 of the Financial Regulation) 

Article 162 
Bodies pursuing an aim of general European 
interest 
(Article 108 of the Financial Regulation) 

A body pursuing an aim of general European 
interest is: 

A  body  pursuing  an  aim  of  general  European 
interest is: 

(a) 
an  European  body  involved  in  education, 
training,  information,  innovation  or  research  and 
in  European  policies,  any  activities 
study 
contributing  to  the  promotion  or  citizenship  or 
human rights, or an European standards body; 

(a) 
an  European  body  involved  in  education, 
training,  information,  innovation  or  research  and 
in  European  policies,  any  activities 
study 
contributing  to  the  promotion  or  citizenship  or 
human rights, or an European standards body; 

(b) 
an  European  network  representing  non-
profit bodies active in the Member States or in the 
candidate  countries  and  promoting  principles  and 
policies  consistent  with  the  objectives  of  the 
Treaties. 

network 

an  European 

entity 
(b) 
legal 
the 
representing  non-profit  bodies  active 
Member  States  or  in  the  candidate  countries  and 
promoting  principles  and  policies  consistent  with 
the objectives of the Treaties. 

in 

Article 163 
Partnerships 
(Article 108 of the Financial Regulation) 

Article 163 
Partnerships 
(Article 108 of the Financial Regulation) 

Specific grants may form part of framework 

1. 
partnership. 

Specific  grants  for  actions  and  operating 

1. 
grants may form part of framework partnership. 

EN 

 Error! Unknown document property name.  EN 

Non-European 
the 
bodies 
objectives  of  the  EU  are  qualified  for  an 
operating subsidy. 

realising 

If an AO wants to focus on European bodies 
for  justified  grounds,  he  shall  use  the 
eligibility criteria. 

The  term  network  is  unclear:  the  basic 
requirement  is  a  legal  entity  to  which  the 
operating grant may be awarded.  

Make clear that partnerships are opened for 
subsequent  operating  grants.  However  the 
decreasing  rule  over  a  period  of  4  years 
shall  be  applied  (see  Article113  FR  as 

 
 
 
 
 
revised). 

A 

framework 

partnership  may 

2. 
be 
established  as  a  long-term  cooperation  mechanism 
between  the  Commission  and  the  beneficiaries  of 
grants.  It  may  take  the  form  of  an  agreement  or  a 
decision. 

A 

framework 

partnership  may 

2. 
be 
established  as  a  long-term  cooperation  mechanism 
between  the  Commission  and  the  beneficiaries  of 
grants.  It  may  take  the  form  of  an  agreement  or  a 
decision. 

The  framework  partnership  agreement  or  decision 
shall  specify  the  common  objectives,  the  nature  of 
actions planned on a one-off basis or as part of an 
approved  annual  work  programme,  the  procedure 
for awarding specific grants, in compliance with the 
principles and procedural rules in this Title, and the 
general  rights  and  obligations  of  each  party  under 
the specific agreements or decisions. 

The  framework  partnership  agreement  or  decision 
shall  specify  the  common  objectives,  the  nature  of 
actions planned on a one-off basis or as part of an 
approved  annual  work  programme,  the  procedure 
for awarding specific grants, in compliance with the 
principles and procedural rules in this Title, and the 
general  rights  and  obligations  of  each  party  under 
the specific agreements or decisions. 

The  duration  of  the  partnership  may  not  exceed 
four  years,  save  in  exceptional  cases,  justified  in 
framework 
the  subject  of 
particular  by 
partnership. 

the 

The  duration  of  the  partnership  may  not  exceed 
four  years,  save  in  exceptional  cases,  justified  in 
framework 
the  subject  of 
particular  by 
partnership. 

the 

Authorising  officers  may  not  make  undue  use  of 
framework  partnership  agreements  or  decisions  or 
use them in such a way that the purpose or effect is 
contrary  to  the  principles  of  transparency  or  equal 
treatment of applicants. 

Authorising  officers  may  not  make  undue  use  of 
framework  partnership  agreements  or  decisions  or 
use them in such a way that the purpose or effect is 
contrary  to  the  principles  of  transparency  or  equal 
treatment of applicants. 

3. 
Framework  partnership  agreements  or 
decisions shall be treated as grants for the purposes 
of the award procedure. They shall be subject to the 
ex ante publication procedures referred to in Article 

3. 
Framework  partnership  agreements  or 
decisions shall be treated as grants with regard to 
programming,  publication  and  award.  for  the 
purposes  of  the  award  procedure.  They  shall  be 

Precision 

EN 

 Error! Unknown document property name.  EN 

 
 
 
 
 
167. 

subject  to  the  ex  ante  publication  procedures 
referred to in Article 167. 

Specific  grants  based  on 

4. 
framework 
partnership  agreements  or  decisions  shall  be 
awarded  in  accordance  with  the  procedures  laid 
down  in  those  agreements  or  decisions,  and  in 
compliance with this Title. 

Specific  grants  based  on 

4. 
framework 
partnership  agreements  or  decisions  shall  be 
awarded  in  accordance  with  the  procedures  laid 
down  in  those  agreements  or  decisions,  and  in 
compliance with this Title. 

They  shall  be  subject  to  the  ex  post  publication 
procedures laid down in Article 169. 

They  shall  be  subject  to  the  ex  post  publication 
procedures laid down in Article 169. 

Article 164 
Content of grant agreements 
(Article 108 of the Financial Regulation) 

Article 164 
Content of grant agreements 
(Article 108 of the Financial Regulation) 

The grant agreement shall at least  lay down 

1. 
the following: 

The grant agreement shall at least  lay down 

1. 
the following: 

(a) 

the subject; 

(a) 

the subject; 

(b) 

the beneficiary; 

(b) 

the beneficiary ; 

(c) 

the duration, namely: 

(c) 

the duration, namely: 

the  date  of  its  entry  into  force  and  its 

(i) 
termination; 

the  date  of  its  entry  into  force  and  its 

(i) 
termination; 

EN 

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Covers  also  "beneficiaries"  :  see  Article 
161b IR 

Recommendation  of  the  legal  service:  the 
date  of  termination  is  source  of  confusion 
with  the  end  of  the  action  and  of  undue 
is 
(riders).  The 
constraints 
terminated  when  its  object  is  fulfilled  or 
earlier for due reasons. This avoids multiple 

contract 

 
 
 
 
 
 
 
the  starting  date  and  the  duration  of  the 

(ii) 
action or financial year being funded; 

the  starting  date  and  the  duration  of  the 

(ii) 
action or financial year being funded; 

riders  without  added  value  when 
implementation is late. 

the 

(d) 
the total estimated cost of the action and the 
Community  funding  provided  for,  as  an  overall 
ceiling 
value, 
as 
supplemented as appropriate by an indication of: 

expressed 

absolute 

an 

(d) 
the  total  estimated  cost  of  the  action,    and 
the  maximum  amount  of  Union  Community 
funding  expressed  in  Euro  provided  for  ,as  an 
overall  ceiling    expressed  as  an  absolute  value 
supplemented, as appropriate, by: 

Article simplified to avoid duplication with 
FR. 

(i) 
the maximum rate of funding of the costs of 
the action or approved work programme in the case 
referred  to  in  point  (a)  of  Article  108a(1)  of  the 
Financial Regulation; 

(i) 
where  the  grant  takes  the  form  of  a 
reimbursement  of  eligible  costs,  in  the  case 
referred  to  in  point  (a)  of  Article  108a(1)  of  the 
Financial Regulation their estimated amount and 
the  maximum  financing  rate  maximum  rate  of 
funding of those costs of the action or ; 

The  rate  may  be  100%  if  co-financing  is 
made  of  ineligible  costs  (direct  taxes  are 
excluded  in  some  basic  acts)  or  of  in  kind 
contributions.  The  rate  of  EC  funding  is 
fixed  on  the  eligible  costs  within  the  limit 
authorised by the relevant basic act. 

(ii) 
the lump-sum or flat-rate financing referred 
to  in  points  (b)  and  (c)  of  Article  108a(1)  of  the 
Financial Regulation; 

the elements set out in points (i) and (ii) of 
(iii) 
this  point  in  the  cases  referred  to  in  point  (d)  of 
Article 108a(1) of the Financial Regulation. 

(ii) 
in the cases referred to in points (b) to (c) 
of  Article  108a  of  the  Financial  Regulation,  the 
lump-sum, standard scale of unit costs or flat-rate 
financing referred to in points (b) and (c) of Article 
108a(1) of the Financial Regulation; 

(iii)  where  reimbursement  of  eligible  costs 
and  other  forms  of  grant  are  combined,  the 
elements set out in points (i) and (ii) of this pointin 
the cases referred to in point (d) of Article 108a(1) 
of the Financial Regulation. 

Where  non-real  cost  methods  are  used, 
precision  should  be  given  of  the  amount 
granted under each method. 

Simplification for readers 

(e) 

a detailed description of the action or, for an  (e) 

a detailed description of the action or, for an  The  expected  results  of  the  action  of  work 

EN 

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operating  grant,  of  the  work  programme  approved 
for that financial year by the authorising officer; 

operating  grant,  of  the  work  programme  approved 
for  that  financial  year  by  the  authorising  officer 
together  with  a  description  of  the  results 
expected  from  the  implementation  of  the  action 
or of the work programme. 

programme  -  especially  for  lumps  sums  - 
shall  be  described  in  the  agreement  or 
decision. This is the condition to move to an 
output  scheme  and  exercise  a  real  output 
control. 

(f) 
the general terms and conditions applicable 
to  all  agreements  of  this  type,  such  as  the 
acceptance  by  the  beneficiary  of  audits  by  the 
Commission, OLAF and the Court of Auditors and 
of  the  ex  post  publication  rules  referred  to  in 
Article  169,  in  accordance  with  Regulation  (EC) 
No 45/2001;  these general terms shall at least: 

(f) 
the general terms and conditions applicable 
to  all  agreements  of  this  type,  such  as  the 
acceptance  by  the  beneficiary  of  audits  by  the 
Commission, OLAF and the Court of Auditors and 
of  the  ex  post  publication  rules  referred  to  in 
Article  169,  in  accordance  with  Regulation  (EC) 
No 45/2001;  these general terms shall at least: 

(i) 
state  that  Community  law  is  the  law  which 
applies  to  the  grant  agreement,  complemented, 
where necessary, by national law as specified in the 
grant agreement; 

to 

the 

applies 

state that Union Community law is the law 
(i) 
agreement, 
which 
complemented, where necessary, by national law as 
specified  in  the  grant  agreement.  Derogation  may 
be  made  in  the  agreements  concluded  with 
international organisations; 

grant 

specify 

(ii) 
disputes. 

the  competent  court 

to  hear 

specify 

(ii) 
disputes. 

the  competent  court 

to  hear 

"Court" covers also arbitration panels. 

(g) 

the estimated overall budget 

(g) 
the estimated overall budget; comprising all 
the costs that are necessary for the  implementation 
of  the  action  or  the  work  programme  (eligible  and 
ineligible  costs),  as  well  as  the  possible  in  kind 
contribution; 

In  principle,  the  budget  of  an  action  must 
show all the resources allocated to carry out 
the action and the total cost the action may 
entail  (estimated  in  the  provisional  budget 
these costs are, when incurred at the end of 
the action, eligible or not).  

(h) 

where 

implementation  of 

the 

action  (h) 

where 

implementation  of 

the 

action 

EN 

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involves  procurement,  the  principles  referred  to  in 
Article  184  or  the  procurement  rules  which  the 
beneficiary must comply with; 

involves  procurement,  the  principles  referred  to  in 
Article  184  or  the  procurement  rules  which  the 
beneficiary must comply with; 

the  responsibilities  of  the  beneficiary,  at 
(i) 
least  in  terms  of  sound  financial  management  and 
submission  of  activity  and  financial  reports; 
whenever appropriate, intermediate targets shall be 
established, upon which those reports become due; 

the  responsibilities  of  the  beneficiary,  at 
(i) 
least  in  terms  of  sound  financial  management  and 
submission  of  activity  and  financial  reports; 
whenever appropriate, intermediate targets shall be 
established, upon which those reports become due; 

the  arrangements  and 

(j) 
for 
approving  those  reports  and  for  payment  by  the 
Commission. 

time-limits 

the  arrangements  and 

(j) 
for 
approving  those  reports  and  for  payment  by  the 
Commission. 

time-limits 

(k) 
as  appropriate,  details  of  the  eligible  costs 
of  the  action  or  approved  work  programme,  or  of 
the  lump  sums  or  flat-rate  financing  referred  to  in 
Article 108a(1) of the Financial Regulation; 

(k) 
as  appropriate,  details  of  the  eligible  costs 
of  the  action  or  approved  work  programme,  or  of 
the lump sums or standard scale of unit costs or 
flat-rate financing referred to in Article 108a of the 
Financial Regulation; 

(l) 
provisions  governing  the  public  display  of 
references  to  the  European  Communities  Budget 
Support,  unless  it  is  not  possible  or  appropriate 
according 
the 
authorising officer. 

to  a  substantiated  decision  of 

to 

(l) 
provisions  governing  the  public  display  of 
financial  support 
references 
European Communities Budget Support, unless it is 
not  possible  or  appropriate  according 
to  a 
substantiated decision of the authorising officer. 

the  Union 

1a. 
The  grant  agreement  may  lay  down  the 
arrangements  and  time  limits  for  suspension  in 
accordance with Article 183. 

1a. 
The  grant  agreement  may  lay  down  the 
arrangements  and  time  limits  for  suspension  in 
accordance with Article 183. 

EN 

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The  total  costs  shall  be  mentioned  in  the 
agreement under point (d) above. The AOD 
may  restrict  the  categories  of  eligible  costs 
for  a  certain  programme  if  he  wants  to 
assign the grant to such categories of costs. 
He  shall  then  detail  them  in  the  call  for 
proposals and in the agreement/decision. 

Change of wording to avoid confusion with 
Budget Support 

 
 
 
 
In  the  cases  referred  to  in  Article  163,  the 
2. 
framework  partnership  decision  or  framework 
partnership agreement shall specify the information 
referred  to  in  points  (a),(  b),  (c)(i),  (d)(i),  (f),  and 
(h) to (k) of paragraph 1 of this Article. 

In  the  cases  referred  to  in  Article  163,  the 
2. 
framework  partnership  decision  or  framework 
partnership agreement shall specify the information 
referred  to  in  points  (a),(  b),  (c)(i),  (d)(i),  (f),  and 
(h) to (k) of paragraph 1 of this Article. 

Deletion  of  point  d),  financing  rate  is  not 
mandatory 
framework  partnership 
agreements 

in 

The specific decision or agreement shall contain the 
information referred to in points (a) to (e), (g) and 
(k)  of  paragraph  1  and,  where  necessary,  point  (i) 
thereof. 

The specific decision or agreement shall contain the 
information referred to in points (a) to (e), (g) and 
(k)  of  paragraph  1  and,  where  necessary,  point  (i) 
thereof. 

Grant agreements may be amended only by 
3. 
written  additional  agreements.  Such  additional 
agreements shall not have the purpose or the effect 
of  making  such  changes  to  agreements  as  would 
call  into  question  the  grant  award  decision  or  be 
contrary to the equal treatment of applicants. 

Grant agreements may be amended only by 
3. 
written  additional  agreements.  Such  additional 
agreements shall not have the purpose or the effect 
of  making  such  changes  to  agreements  as  would 
call  into  question  the  grant  award  decision  or  be 
contrary to the equal treatment of applicants. 

Paragraphs  1  to  3  shall  apply  mutatis 

4. 
mutandis to grant decisions.  

Paragraphs  1  to  3  shall  apply  mutatis 

4. 
mutandis to grant decisions.  

Some of the information referred to in paragraph 1 
may  be  provided  in  the  call  for  proposals  or  any 
related document, instead of the grant decision. 

Some of the information referred to in paragraph 1 
may  be  provided  in  the  call  for  proposals  or  any 
related document, instead of the grant decision. 

EN 

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CHAPTER 2 
AWARD PRINCIPLES 

CHAPTER 2 
AWARD PRINCIPLES 

Article 165 
No-profit rule 
(Article 109(2) of the Financial Regulation) 

Article 165 
No-profit rule 
(Article 109(2) of the Financial Regulation) 

For the purposes of this Title, profit shall be 

1. 
defined as follows: 

For the purposes of this Title, profit shall be 

1. 
defined as follows: 

(a) 
in  the  case  of  a  grant  for  an  action,  profit 
means a surplus of receipts over the costs incurred 
by  the  beneficiary  when  the  request  is  made  for 
final payment; 

(a) 
in  the  case  of  a  grant  for  an  action,  profit 
means a surplus of receipts over the costs incurred 
by  the  beneficiary,  when  the  request  is  made  for 
final  payment.  Provided  that  the  co-financing 
principle 
is  respected,  the  beneficiary  may 
substitute  other  source  of  funding  from  third 
parties to its own financial resources; 

the 

total  costs 

The  principle  of 
is 
maintained.  Ineligibility  of  costs  does  not 
mean  that  they  were  not  necessary  for  the 
implementation  of  the  project  (see  for 
example  costs  disbursed  out  of 
the 
eligibility period). 

Where the beneficiary applied with its own 
funds  as  co-financing, 
should  be 
authorised to reduce them if it finds external 
the 
the 
funding  within 
implementation. 

course 

of 

it 

(b) 
in  the  case  of  an  operating  grant,  profit 
means a surplus balance on the operating budget of 
the beneficiary. 

(b) 
in  the  case  of  an  operating  grant,  profit 
means a surplus balance on the operating budget of 
the beneficiary. 

2. 
Lump  sums  and  flat-rate  financing  shall  be 
determined according to Article 181 on the basis of 
the  costs  or  the  category  of  costs  to  which  they 

2. 
Lump  sums  and,  standard  scale  of  unit 
costs  and  flat-rate  financing  shall  be  determined 
according to Article 181 on the basis of the costs or 

Covered by  Article 181IR. Are maintained 
the provisions related to non profit. 

EN 

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relate,  established  by  statistical  data  and  similar 
objective  means  ,  in  such  a  way  as  to  exclude  a 
priori  a  profit.  On  the  same  basis,  those  amounts 
shall be reassessed and, where appropriate, adjusted 
by the Commission every two years. 

to  which 

they  relate, 
the  category  of  costs 
established by statistical data and similar objective 
means,  in  such  a  way  as  to  reasonably  exclude  a 
priori  a  profit.  On  the  same  basis,  those  amounts 
shall be reassessed and, where appropriate, adjusted 
by the Commission every two years. 

In that case, and for each grant, non-profit shall be 
verified  at  the  time  of  the  determination  of  the 
amounts. 

In that case, and for each grant, non-profit shall be 
verified  at  the  time  of  the  determination  of  the 
amounts. 

Covered by 181 Article IR 

Where  the  ex post  control  on  the  generating  event 
reveals  that  the  event  has  not  occurred  and  an 
undue payment has been made to the beneficiary on 
a lump sum or flat-rate financing, the Commission 
shall be entitled to recover up to the amount of the 
lump sum or flat-rate financing and, in the case of a 
false  declaration  regarding  the  lump  sum  or  flat-
rate financing, impose financial penalties up to 50% 
of  the  total  amount  of  the  lump  sum  or  flat-rate 
financing. 

Where  the  ex post  control  on  the  generating  event 
reveals  that  the  event  has  not  occurred  and  an 
undue payment has been made to the beneficiary on 
a lump sum or flat-rate financing, the Commission 
shall be entitled to recover up to the amount of the 
lump sum or flat-rate financing and, in the case of a 
false  declaration  regarding  the  lump  sum  or  flat-
rate financing, impose financial penalties up to 50% 
of  the  total  amount  of  the  lump  sum  or  flat-rate 
financing. 

Such  controls  are  without  prejudice 
the 
verification  and  certification  of  actual  costs 
required  for  the  payment  of  grants  or  for  grants 
consisting  in  the  reimbursement  of  a  specified 
proportion of the eligible costs. 

to 

Such  controls  are  without  prejudice 
the 
verification  and  certification  of  actual  costs 
required  for  the  payment  of  grants  or  for  grants 
consisting  in  the  reimbursement  of  a  specified 
proportion of the eligible costs. 

to 

Such  corrections  are  provided  in  Articles 
119 FR and 183(3) IR  

More adequate under 180 IR than under the 
no-profit rule. 

In  the  case  of  operating  grants  to  bodies 
3. 
which  pursue  an  aim  of  general  European  interest, 

3. 
For  the  purpose  of  calculating  the  profit 
generated  by  the  grant  to  be  recovered,  the 

The basis for the calculation of the profit is 

EN 

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the  Commission  shall  be  entitled  to  recover  the 
percentage of the annual profit corresponding to the 
Community contribution to the operating budget of 
the  bodies  concerned  where  these  bodies  are  also 
funded  by  public  authorities  which  are  themselves 
required  to  recover  the  percentage  of  the  annual 
profit  corresponding  to  their  contribution.  For  the 
purpose of calculating the amount to be recovered, 
the percentage corresponding to the contributions in 
kind to the operating budget shall not be taken into 
account. 

percentage  corresponding  to  the  co-financing  in 
the form of in kind contributions to the operating 
budget shall not be taken into account. 

to 

In  the  case  of  operating  grants  to  bodies  which 
pursue an aim of general European interest, Where 
a profit is made, the Commission shall be entitled 
to  recover  the  percentage  of  the  annual  profit 
the  Union  Community 
to 
corresponding 
contribution 
the  operating  costs  actually 
incurred  by  the  beneficiary  to  carry  out  the 
action  or  work  programme  budget  of  the  bodies 
concerned  where  these  bodies  where  these  bodies 
are  also  funded  by  public  authorities  which  are 
themselves  required  to  recover  the  percentage  of 
their 
the 
contribution.  For  the  purpose  of  calculating  the 
amount 
percentage 
recovered, 
corresponding  to  the  contributions  in  kind  to  the 
operating budget shall not be taken into account. 

corresponding 

annual 

profit 

the 

be 

to 

to 

Article 165a 
Co-financing principle  
(Article 109 of the Financial Regulation) 

Article 165a 
Co-financing principle  
(Article 109 of the Financial Regulation) 

Co-financing  shall  require  that  part  of  the 
1. 
cost of an action or of the running costs of an entity 
is  borne  by  the  beneficiary  of  a  grant,  or  by 
contributions 
the  Community 
contribution. 

other 

than 

Co-financing  shall  require  that  part  of  the 
1. 
cost of an action or of the running costs of an entity 
is  borne  by  the  beneficiary  of  a  grant,  or  by 
contributions 
the  Community 
contribution.  the  resources  which  are  necessary 
to carry out the action or  the  work programme 

other 

than 

EN 

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unclear  and  the  %  of  recoverable  profit  is 
unfair. 

1)  the  profit  of  an  action/programme  is 
calculated  on  the  total  costs  necessary  to 
carry out the action (entire costs = eligible + 
non eligible costs). 

2)  Unique  and  simple  regime  for  all  real 
costs  grants:  the  grant  is  deemed  to  have 
generated the profit on a prorata basis. 

The co-financing principle shall be verified 
reasonably;  especially  where 
in  kind 
contributions  are  expected.  To  obtain  the 
EU  grant,  the  beneficiary  has  to  justify  in 

 
 
 
 
 
are  not  entirely  provided  by 
contribution. 

the  Union 

priority: 

Applicants  and  beneficiaries  shall  indicate  the 
existence of co-financing. 

In the case of grants taking one of the forms 
2. 
provided  for  in  points  (b)  or  (c)  of  Article 108a(1) 
of  the  Financial  Regulation,  or  a  combination 
thereof,  co-financing  shall  only  be  assessed  at  the 
stage of the evaluation of the grant application. 

EN 

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-  the  satisfactory  implementation  of 
the action; 

- and in detail its eligible costs; 

then, the action must be co-financed in such 
an  extent  that  the  union  contribution  does 
not  exceed 
the 
relevant basic act. 

the  maximum  rate  of 

This  provision  is  inserted  and  clarified  in 
Article 109(5) FR 

Moved from Article 172 and deleted 

This provision is not necessary. Operational 
modalities  are  left  to  AOSD  within  the 
assessment  of  the  financial  capacity  of  the 
beneficiary  to  carry  out  the  action  or  work 
programme. 

 
 
 
is  designed 

The  co-financing  principle  shall  be 
4. 
considered  to  be  respected  where  the  Community 
certain 
contribution 
institution, 
administrative  costs  of  a  financial 
including,  where  appropriate,  a  variable 
fee 
constituting  a  performance-related  incentive  in 
relation 
the  management  of  a  project  or 
programme forming an indissoluble whole. 

cover 

to 

to 

2 5.  The  authorising  officer  responsible 
may  accept  in-kind  contributions  as  co-financing 
in  kind,  if  considered  necessary  or  appropriate. 
Such contributions must not exceed: 

(a)  either 

the  costs  actually  borne  and  duly 

supported by accounting documents; 

(b) or, failing that, the costs generally accepted on 

the market in question. 

contributions 

In-kind 
shall  be  presented 
separately in the estimated budget to reflect the 
total resources allocated to the action. Their unit 
value is evaluated in the provisional budget and 
shall not be subject to subsequent changes. 

EN 

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Moved from Article 172 and deleted 

This Article is not necessary since financial 
instruments  would  be  excluded  from  the 
grant  Title  and  covered  by  the  new  Title 
VIb. 

Moved from Article 172 and modified 

In-kind  contributions  concern  the  provision 
of  resources  without  any  cost  borne  by  the 
beneficiary  for  the  implementation  of  the 
action. However, the beneficiary can justify 
the  value  of  such  contribution  in  providing 
accounting  documents  (e.g.  invoicing  of 
same  services  to  third  parties,  or  invoice 
from third parties for same services). 

We  can  only  affect  to  these  an  equivalent 
monetary  amount  to  estimate  an  economy 
for sake of conforming to the maximum rate 
of funding included in legal basis.  

As  in  kind  contributions  are  difficult  to 
evaluate and control they allow compliance 
with the co-financing principle. 

Where  the  AO  decides  to  finance  up  to 

 
 
 
 
100%  of  the  eligible  costs,  the  possible 
profit of the action may be totally recovered 
by  the  Commission  (see  Article  165(3)  IR 
above); 

In  kind  contribution  are  not  allowed  for 
operating  grant  where  the  whole  annual 
budget  of  the  beneficiary  is  already  taken 
into account as eligible basis; 

Deletion  as  this  provision  is  difficult  to 
understand:  the  exact  value  of  in  kind 
contribution  does  not  matter 
the 
calculation  of  the  grant.  It  is  difficult  to 
defend that a working programme is not co-
financed  where  a  building  is  provided  for 
the activities of a beneficiary. 

for 

Problems  exist  if  such  the  equivalent  value 
of such contributions is declared eligible. 

A  work  programme  for  grant  is  required 
here  for  transparency  reasons  and  sound 
programming. It may then be adopted by the 
AO.  It  may  cover  more  than  one  year  for 

Contributions involving real estate as referred to in 
Article  116(1)  shall  be  excluded 
the 
calculation of the amount of co-financing 

from 

In-kind contributions shall comply with national 
tax and social security rules.  

Article 166 
Annual programming 
(Article 110(1) of the Financial Regulation) 

Article 166 
Annual pProgramming 
(Article 110(1) of the Financial Regulation) 

1. 
An annual work programme for grants shall 
be prepared by each authorising officer responsible. 
This  work  programme  shall  be  adopted  by  the 
institution and published on the grants internet site 
of  the  institution  concerned  as  soon  as  possible,  if 

An annual work programme for grants shall 
1. 
be  prepared  and  may  be  adopted  by  each 
  Theis  work 
authorising  officer 
programme  shall  be  adopted  by  the  institution  and 
the 
published  on 

internet  site  of 

responsible. 

the  grants 

EN 

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the  year  preceding  budget 
necessary  during 
implementation, and no later than 31 March of the 
year of implementation. 

if 
institution  concerned  as  soon  as  possible, 
necessary  during 
the  year  preceding  budget 
implementation, and no later than 31 March of the 
year of implementation. 

repetitive grant schemes.  

It has not in itself the value of a financing 
decision.  Should  the  AO  want  to  commit 
credits on that basis he shall annex the work 
programme  to  a  financing  decision  to  be 
adopted  by 
it 
sufficiently detailed. 

the  College  and  make 

The  work  programme  shall  specify  the  basic  act, 
the  objectives,  the  schedule  of  calls  for  proposals 
with the indicative amount and the results expected. 

The  work  programme  shall  specify  the  basic  act, 
the  budgetary  line,  the  objectives  to  be  fulfilled, 
the  foreseen  results,  the  schedule  of  calls  for 
proposals  with  the  indicative  amount,  the  period 
covered  by  the  programme,  the  maximum  rate 
of co-financing and the results expected. 

Any  substantial  change 

2. 
the  work 
programme  in  the  course  of  the  year  shall  also  be 
adopted and published as provided for in paragraph 
1. 

in 

Any  substantial  change 

2. 
the  work 
programme  in  the  course  of  the  year  shall  also  be 
adopted and published as provided for in paragraph 
1. 

in 

Article 167 
Content of calls for proposals 
(Article 110(1) of the Financial Regulation) 

Article 167 
Content of calls for proposals 
(Article 110(1) of the Financial Regulation) 

1. 

Calls for proposals shall specify: 

1. 

Calls for proposals shall specify: 

(a) 

the objectives pursued; 

(a) 

the objectives pursued; 

the  eligibility,  exclusion,  selection  and 
(b) 
award criteria as referred to in Articles 114 and 115 
of  the  Financial  Regulation  and  the  relevant 

the  eligibility,  exclusion,  selection  and 
(b) 
award criteria as referred to in Articles 114 and 115 
of  the  Financial  Regulation  and  the  relevant 

EN 

 Error! Unknown document property name.  EN 

 
 
 
 
 
 
 
 
supporting documents; 

supporting documents; 

(c) 

the arrangements for Community financing; 

the  arrangements  for  Community  Union 

(c) 
financing; 

(d) 
the  arrangements  and  final  date  for  the 
submission  of  proposals  and  the  possible  start-up 
date for the actions and the planned date for closing 
the award procedure. 

(d) 
the  arrangements  and  final  date  for  the 
submission  of  proposals  and  the  possible  start-up 
date for the actions and the planned date for closing 
the award procedure. 

2. 
Calls for proposals shall be published on the 
internet  site  of  the  Community  institutions  and 
possibly by any other appropriate means, including 
the  Official  Journal  of  the  European  Union,  in 
order 
to  provide  maximum  publicity  among 
potential  beneficiaries.  They  may  be  published 
during  the  year  preceding  budget  implementation. 
Any  modification  of  the  content  of  the  calls  for 
proposals shall be also subject to publication under 
the same conditions. 

2. 
Calls for proposals shall be published on the 
internet  site  of  the  Community  Union  institutions 
and  possibly  by  any  other  appropriate  means, 
including  the  Official  Journal  of  the  European 
Union,  in  order  to  provide  maximum  publicity 
among  potential  beneficiaries.  They  may  be 
published  during 
the  year  preceding  budget 
implementation. Any modification of the content of 
the  calls  for  proposals  shall  be  also  subject  to 
publication under the same conditions. 

Article 168 
Exceptions to calls for proposals 
(Article 110(1) of the Financial Regulation) 

Article 168 
Exceptions to calls for proposals 
(Article 110(1) of the Financial Regulation) 

Grants  may  be  awarded  without  a  call  for 

1. 
proposals only in the following cases: 

Grants  may  be  awarded  without  a  call  for 

1. 
proposals only in the following cases: 

(a) 
for the purposes of humanitarian aid, within 
the  meaning  of  Council  Regulation  No  1257/9628 

(a) 
for  the  purposes  of  humanitarian  aid  and 
civil protection operations or for crisis management 

28 

OJ L 163, 2.7.1996, p. 1. 

EN 

 Error! Unknown document property name.  EN 

 
 
 
 
 
 
 
                                                 
and  aid  for  crisis  situations  within  the  meaning  of 
paragraph 2; 

aid  within the meaning of paragraph 2; 

in  other  exceptional  and  duly  substantiated 

(b) 
emergencies; 

in  other  exceptional  and  duly  substantiated 

(b) 
emergencies; 

to  bodies  with  a  de  jure  or  de  facto 
the  award 

(c) 
monopoly,  duly  substantiated 
decision; 

in 

to  bodies  with  a  de  jure  or  de  facto 
the  award 

(c) 
monopoly,  duly  substantiated 
decision; 

in 

to  bodies  identified  by  a  basic  act,  within 
the  Financial 

(d) 
the  meaning  of  Article  49  of 
Regulation, as beneficiaries of a grant. 

to  bodies  identified  by  a  basic  act,  within 
(d) 
the  meaning  of  Article  49  of 
the  Financial 
Regulation, as beneficiaries of a grant or to bodies 
designated  by  the  Member  States,  under  their 
responsibility,  where  those  Member  States  are 
identified  by  a  basic  act  as  beneficiaries  of  a 
grant. 

Following  the  experience  of  some  services, 
there seems to be a need to award grants to 
(public or private) bodies implementing the 
actions  in  the  name  and  on  behalf  of  the 
Member  States,  as  only  the  latter  are 
identified  as  beneficiaries  of  grants  under 
centralised  management  in  the  relevant 
basic  acts  (e.g.  programmes  implemented 
by  DG  ESTAT,  some  actions  by  DG 
SANCO).  The  current  use  of  Article 
168(1)(c)  IR,  i.e.  bodies  in  monopolistic 
situations, is not completely satisfactory. 

(e) 
in  the  case  of  research  and  technological 
development,  to  bodies  identified  in  the  annual 
work  programme  referred  to  in  Article 110  of  the 
Financial Regulation, where the basic act expressly 
provides  for  that  possibility,  and  on  condition  that 
the  project  does  not  fall  under  the  scope  of  a  call 
for proposals; 

(e) 
in  the  case  of  research  and  technological 
development,  to  bodies  identified  in  the  annual 
work  programme  referred  to  in  Article 110  of  the 
Financial Regulation, where the basic act expressly 
provides  for  that  possibility,  and  on  condition  that 
the  project  does  not  fall  under  the  scope  of  a  call 
for proposals; 

EN 

 Error! Unknown document property name.  EN 

 
 
 
 
 
for actions with specific characteristics that 
(f) 
require  a  particular  type  of  body  on  account  of  its 
its  high  degree  of 
technical 
its  administrative  power,  on 
specialisation  or 
condition  that  the  actions  concerned  do  not  fall 
within the scope of a call for proposals. 

competence, 

competence, 

for actions with specific characteristics that 
(f) 
require  a  particular  type  of  body  on  account  of  its 
technical 
its  high  degree  of 
its  administrative  power,  on 
specialisation  or 
condition  that  the  actions  concerned  do  not  fall 
within the scope of a call for proposals. These cases 
referred  to  in  point  (f)  of  the  first  subparagraph 
shall be duly substantiated in the award decision. 

The  cases  referred  to  in  point  (f)  of  the  first 
subparagraph  shall  be  duly  substantiated  in  the 
award decision. 

The  cases  referred  to  in  point  (f)  of  the  first 
subparagraph  shall  be  duly  substantiated  in  the 
award decision. 

2. 
Crisis  situations  shall  be  understood  to 
mean, for third countries, situations posing a threat 
to  law  and  order,  the  security  and  safety  of 
individuals,  threatening  to  escalate  into  armed 
conflict  or  to  destabilise  the  country,  and  which 
could seriously harm: 

2. 
Crisis  situations  shall  be  understood  to 
mean,  for  third  countries,  situations  of  immediate 
or imminent danger threatening to escalate into 
armed  conflict  or  to  destabilise  the  country. 
Situation  of  crisis  may  also  result  from  natural 
disasters,  manmade  crisis  such  as  wars  and 
other  conflicts  or  extraordinary  circumstances 
having  comparable  effects  related  inter  alia  to 
climate  change,  environmental  degradation, 
privation  of  access  to  energy  and  natural 
resources  or  extreme  poverty.  posing  a  threat  to 
law  and  order, 
the  security  and  safety  of 
individuals,  threatening  to  escalate  into  armed 
conflict  or  to  destabilise  the  country,  and  which 
could seriously harm: 

the  safeguarding  of  the  common  values, 
(a) 
fundamental  interests,  independence  and  integrity 

EN 

 Error! Unknown document property name.  EN 

Following paragraph merged 

to 

Obsolete  references 
the  Treaty  are 
deleted.  A  definition  is  laid  down,  inspired 
and  Cotonou 
IFS  Regulation 
from 
Agreement (Article 72(2)). 

 
 
 
 
 
 
 
of the European Union; 

(b) 
the  security  of  the  European  Union,  peace-
keeping  and  international  security,  promotion  of 
international  cooperation  or  development  and 
strengthening of democracy, the rule of law, respect 
for  human  rights  and  fundamental  freedoms,  in 
accordance  with  Article  11  of  the  Treaty  on 
European  Union  and  Article  3  of  Council 
Regulation (EC) No 381/200129. 

Article 169 
Ex post publication 
(Article 110(2) of the Financial Regulation) 

Article 169 
Ex post publication 
(Article 110(2) of the Financial Regulation) 

1. 
All  grants  awarded  in  the  course  of  a 
financial  year,  except  scholarships  paid  to  natural 
persons, shall be published, according to a standard 
presentation,  in  a  dedicated  and  easily  accessible 
place  of  the  internet  site  of  the  Community 
institution  concerned  during  the  first  half  of  the 
year  following  the  closure  of  the  budget  year  in 
respect of which they were awarded. 

shall  be  published, 

1. 
All  grants  awarded  in  the  course  of  a 
financial  year,  except  for  very  low  value  grants 
referred to in Article 175b and scholarships paid 
to  natural  persons, 
in 
accordance  with  Article 25b. 
standard 
presentation,  in  a  dedicated  and  easily  accessible 
place  of  the  internet  site  of  the  Community 
institution  concerned  during  the  first  half  of  the 
year  following  the  closure  of  the  budget  year  in 
respect of which they were awarded. 

a 

to 

texts,  as 

Unnecessary  reference 
the 
definition  is  redrafted  to  encompass  all 
cases  of  immediate  global  crisis  (urgency) 
and  imminent  risk  of  global  crisis.  Avoid 
future obsolete references 

the 

Following 
introduction  of  a  new 
Article 25b IR,  the  existing  obligations  in 
relation  to  publicity  should  be  amended  – 
publication of very low value grants paid to 
natural  persons  is  meaningless  (see  current 
exemption for scholarships). 

In  cases  where  management  is  delegated  to  the 
bodies  referred  to  in  Article  54  of  the  Financial 
Regulation,  reference  shall  be  made  at  least  to  the 

In  cases  where  management  is  delegated  to  the 
bodies  referred  to  in  Article  54  of  the  Financial 
Regulation,  reference  shall  be  made  at  least  to  the 

Moved under Art 25c IR. 

29 

OJ L 57, 27.2.2001, p. 5. 

EN 

 Error! Unknown document property name.  EN 

 
 
 
                                                 
address  of  the  website  where  this  information  can 
be  found  if  it  is  not  published  directly  in  the 
dedicated  place  of 
the 
the 
Community institutions. 

internet  site  of 

address  of  the  website  where  this  information  can 
be  found  if  it  is  not  published  directly  in  the 
dedicated  place  of 
the 
the 
Community institutions. 

internet  site  of 

The  information  may  also  be  published,  according 
to a standard presentation, by any other appropriate 
means, 
including 
the 
European Union. 

the  Official  Journal  of 

The  information  may  also  be  published,  according 
to a standard presentation, by any other appropriate 
means, 
including 
the 
European Union. 

the  Official  Journal  of 

Moved under Art 25c IR. 

2. 
The  following  shall  be  published  with  the 
agreement  of  the  beneficiary  in  accordance  with 
point (f) of Article 164(1): 

2. 
The  following  shall  be  published  with  the 
agreement  of  the  beneficiary  in  accordance  with 
point (f) of Article 164(1): 

(a) 

the name and address of the beneficiaries; 

(a) 

the name and address of the beneficiaries; 

(b) 

the subject of the grant; 

(b) 

the subject of the grant; 

(c) 
the amount awarded and, except in the case 
of a lump sum or flat-rate financing as referred to in 
Article  108a  (1)(b)  and  (c)  of  the  Financial 
Regulation,  the  rate  of  funding  of  the  costs  of  the 
action or approved work programme. 

(c) 
the amount awarded and, except in the case 
of  a  lump  sum  or  standard  scale  of  unit  costs  as 
referred  to  in  Article  108a  points  (b)  and  (bb)  of 
the Financial Regulation, the rate of funding of the 
costs of the action or approved work programme. 

The  obligation  laid  down  in  the  first  subparagraph 
may  be  waived  if  publication  of  the  information 
may threaten the safety of the beneficiaries or harm 
their business interests 

The  obligation  laid  down  in  the  first  subparagraph 
may  be  waived  if  publication  of  the  information 
may threaten the safety of the beneficiaries or harm 
their business interests. 

Following 

3. 
to 
paragraph  2,  when  requested  by  the  budgetary 
authority the Commission shall forward to the latter 

the  publication  pursuant 

Following 

3. 
to 
paragraph  2,  when  requested  by  the  budgetary 
authority the Commission shall forward to the latter 

the  publication  pursuant 

EN 

 Error! Unknown document property name.  EN 

Modification 
qualification of standard scale of unit costs 

linked  with 

the 

new 

 
 
 
 
 
 
a report on: 

a report on : 

(a) 

the number of applicants in the past year; 

(a) 

the number of applicants in the past year; 

the  number  and  percentage  of  successful 

(b) 
applications per call for proposals; 

the  number  and  percentage  of  successful 

(b) 
applications per call for proposals; 

(c) 
the  mean  duration  of  the  procedure  from 
date of closure of the call for proposals to the award 
of a grant; 

(c) 
the  mean  duration  of  the  procedure  from 
date of closure of the call for proposals to the award 
of a grant; 

(d) 
the number and amount of grants where the 
ex  post  publication  obligation  was  waived  in  the 
past  year  for  reasons  of  safety  of  the  beneficiaries 
or protection of their business interest. 

(d) 
the number and amount of grants where the 
ex  post  publication  obligation  was  waived  in  the 
past  year  for  reasons  of  safety  of  the  beneficiaries 
or protection of their business interest. 

Article 169a 
Information for applicants 
(Article 110 of the Financial Regulation) 

Article 169a 
Information for applicants 
(Article 110 of the Financial Regulation) 

The  Commission  shall  provide  information  and 
advice to applicants by the following means: 

The  Commission  shall  provide  information  and 
advice to applicants by the following means: 

(a) 
laying  down  joint  standards  for  application 
forms for similar grants and monitoring the size and 
readability of the application forms; 

(a) 
laying  down  joint  standards  for  application 
forms for similar grants and monitoring the size and 
readability of the application forms; 

supplying 

(b) 
potential 
applicants  in  particular  through  seminars  and  the 
provision of handbooks. 

information 

to 

supplying 

(b) 
potential 
applicants  in  particular  through  seminars  and  the 
provision of handbooks. 

information 

to 

(c) 

maintaining 

permanent 

data 

for  (c) 

maintaining 

permanent 

data 

for 

EN 

 Error! Unknown document property name.  EN 

 
 
 
 
 
 
 
 
 
 
beneficiaries in the Legal Entity File referred to in 
Article 64. 

beneficiaries in the Legal Entity File referred to in 
Article 64. 

Article 170 
Joint financing 
(Article 111 of the Financial Regulation) 

Article 170 
Multiple Joint financing 
(Article 111 of the Financial Regulation) 

Avoid confusion with ex-joint management 
in the title 

An action may be financed jointly from separate 
budget lines by a number of authorising officers. 

An  action  may  be  financed  jointly  from  separate 
budget lines by a number of authorising officers. 

Article 171 
Retroactive effect for management of humanitarian 
aid and crisis situations 
(Article 112 of the Financial Regulation) 

In order to ensure that humanitarian aid operations 
and operations in crisis situations within the 
meaning of Article 168(2) are conducted 
efficiently, expenditure incurred by a beneficiary 
before the date of submission of the application 
shall be eligible for Community financing solely in 
the following cases: 

where 

the  expenditure 

(a) 
the 
constitution  of  stocks  by  the  applicant  for  use  in 
connection  with  the  action  for  which  the  grant  is 
awarded; 

relates 

to 

Article 171 
Retroactive effect of funding in cases of extreme 
urgency for management of humanitarian aid and 
crisis situations 
(Article 112 of the Financial Regulation) 

Within  the  scope  of  Article  112(1)  of  the 
Financial  Regulation,    In  order  to  ensure  that 
humanitarian aid operations and operations in crisis 
situations within the meaning of Article 168(2) are 
conducted efficiently, the expenditure incurred by a 
beneficiary  before  the  date  of  submission  of  the 
application shall be eligible for Community Union 
financing under the following conditions solely in 
the following cases: 

(a) 
the  reasons  for  such  derogation  have  been 
properly  substantiated  in  the  financing  decision 
where the expenditure relates to the constitution of 
stocks  by  the  applicant  for  use  in  connection  with 
the action for which the grant is awarded; 

before 

The  scope  of  the  super-retroactivity  (costs 
of 
the 
incurred 
applications)  is  restricted  for  3  sectors  and 
by  the  extreme  urgency  in  the  FR.  Further 
restrictions seems excessive.  

submission 

Appreciation  at  the  level  of  the  Financing 
Decision is maintained. 

EN 

 Error! Unknown document property name.  EN 

 
 
 
 
 
(b) 
by  way  of  exception  and  for  properly 
substantiated reasons, where the financing decision 
and  the  grant  agreement  explicitly  provide  for  this 
by setting an eligibility date earlier than the date for 
submission of applications. 

(b) 
by  way  of  exception  and  for  properly 
substantiated reasons, where the financing decision 
and  the  grant  agreement  or  decision  explicitly 
provide  for  this  by  setting  explicitly  the  an 
eligibility date earlier than  the date  for submission 
of applications. 

Article 172 
External co-financing 
(Article 113 of the Financial Regulation) 

Article 172 
External co-financing 
(Article 113 of the Financial Regulation) 

Repealed, content moved to Article 165a 

1. 
The beneficiary shall supply evidence of the 
co-financing  provided,  either  by  way  of  own 
resources, or in the form of financial transfers from 
third  parties,  or 
in  cases  of 
contributions  of  a  flat-rate  amount  and  scales  of 
unit costs referred to in Article 181(1). 

in  kind,  save 

1. 
The beneficiary shall supply evidence of the 
co-financing  provided,  either  by  way  of  own 
resources, or in the form of financial transfers from 
third  parties,  or 
in  cases  of 
contributions  of  a  flat-rate  amount  and  scales  of 
unit costs referred to in Article 181(1). 

in  kind,  save 

2. 
The  authorising  officer  responsible  may 
accept co-financing in kind, if considered necessary 
or  appropriate.  In  such  cases  the  value  of  such 
contributions must not exceed: 

2. 
The  authorising  officer  responsible  may 
accept co-financing in kind, if considered necessary 
or  appropriate.  In  such  cases  the  value  of  such 
contributions must not exceed: 

Moved to Article 165a IR 

either  the  costs  actually  borne  and  duly 

(a) 
supported by accounting documents; 

either  the  costs  actually  borne  and  duly 

(a) 
supported by accounting documents; 

or  the  costs  generally  accepted  on  the 

(b) 
market in question. 

or  the  costs  generally  accepted  on  the 

(b) 
market in question. 

EN 

 Error! Unknown document property name.  EN 

 
 
 
 
 
 
 
Contributions involving real estate as referred to in 
Article  116(1)  shall  be  excluded 
the 
calculation of the amount of co-financing. 

from 

Contributions involving real estate as referred to in 
Article  116(1)  shall  be  excluded 
the 
calculation of the amount of co-financing. 

from 

For grants with a total value of less than or 
3. 
equal  to  EUR 25  000,  the  authorising  officer 
responsible may, depending on his risk assessment, 
waive the obligation to provide the evidence for co-
financing referred to in paragraph 1. 

For grants with a total value of less than or 
3. 
equal  to  EUR 25  000,  the  authorising  officer 
responsible may, depending on his risk assessment, 
waive the obligation to provide the evidence for co-
financing referred to in paragraph 1. 

Moved to Article 165a IR 

Where  a  single  beneficiary  is  awarded  several 
grants in a financial year, the threshold of EUR 25 
000 shall apply to the total of those grants. 

Where  a  single  beneficiary  is  awarded  several 
grants in a financial year, the threshold of EUR 25 
000 shall apply to the total of those grants. 

Moved to Article 165a IR 

The 

is  designed 

4. 
shall  be 
co-financing  principle 
considered  to  be  respected  where  the  Community 
certain 
contribution 
institution, 
administrative  costs  of  a  financial 
fee 
including,  where  appropriate,  a  variable 
constituting  a  performance-related  incentive  in 
relation 
the  management  of  a  project  or 
programme forming an indissoluble whole. 

cover 

to 

to 

The 

is  designed 

4. 
shall  be 
co-financing  principle 
considered  to  be  respected  where  the  Community 
certain 
contribution 
institution, 
administrative  costs  of  a  financial 
fee 
including,  where  appropriate,  a  variable 
constituting  a  performance-related  incentive  in 
relation 
the  management  of  a  project  or 
programme forming an indissoluble whole. 

cover 

to 

to 

Moved to Article 165a IR 

EN 

 Error! Unknown document property name.  EN 

 
 
Article 172a  
Eligible costs 
(Article 113 of the Financial Regulation) 

Article 172a  
Eligible costs 
(Article 113 of the Financial Regulation) 

(New Article 172 IR has been deleted : 
considered as confusing or unnecessary by 
several DGs). 

1. 
Eligible costs are costs actually incurred by 
the  beneficiary  of  a  grant  which  meet  all  the 
following criteria: 

1. 
Eligible costs are costs actually incurred by 
the  beneficiary  of  a  grant  which  meet  all  the 
following criteria: 

Initial text restated. 

(a) 
they are incurred during the duration of the 
action  or  of  the  work  programme,  with  the 
exception of costs relating to final reports and audit 
certificates; 

(a) 
they are incurred during the duration of the 
action  or  of  the  work  programme,  with  the 
exception of costs relating to final reports and audit 
certificates; 

they  are  indicated  in  the  estimated  overall 

(b) 
budget of the action or work programme;  

they  are  indicated  in  the  estimated  overall 

(b) 
budget of the action or work programme;  

(c) 
they are necessary for the implementation of 
the  action  or  of  the  work  programme  which  is  the 
subject of the grant; 

(c) 
they are necessary for the implementation of 
the  action  or  of  the  work  programme  which  is  the 
subject of the grant; 

they  are 

identifiable  and  verifiable, 

in 
(d) 
particular being recorded in the accounting records 
of the beneficiary and determined according to the 
applicable  accounting  standards  of  the  country 
where  the  beneficiary  is  established  and  according 
to  the  usual  cost-accounting  practices  of  the 

they  are 

identifiable  and  verifiable, 

in 
(d) 
particular being recorded in the accounting records 
of the beneficiary and determined according to the 
applicable  accounting  standards  of  the  country 
where  the  beneficiary  is  established  and  according 
to  the  usual  cost-accounting  practices  of  the 

EN 

 Error! Unknown document property name.  EN 

 
 
 
 
 
 
 
 
 
 
beneficiary; 

beneficiary; 

(e) 
they  comply  with 
applicable tax and social legislation; 

the  requirements  of 

(e) 
they  comply  with 
applicable tax and social legislation; 

the  requirements  of 

they  are  reasonable,  justified,  and  comply 
(f) 
with 
financial 
the 
management,  in  particular  regarding  economy  and 
efficiency.  

requirements  of 

sound 

they  are  reasonable,  justified,  and  comply 
(f) 
with 
financial 
the 
management,  in  particular  regarding  economy  and 
efficiency.  

requirements  of 

sound 

2. 
Without prejudice to paragraph 1 and to the 
basic act, the following costs may be considered as 
eligible by the authorising officer responsible: 

 2.  Without prejudice to paragraph 1 and to the 
basic  act,  the  call  for  proposals  shall  specify  the 
categories of  costs considered eligible for Union 
funding.  

Tthe following costs may be considered as eligible 
by the authorising officer responsible: 

For efficiency reasons AOD may choose : 

-  to  work  with  the  sole  notion  of  eligible 
costs with the consequences entailed for the 
non-profit and the co-financing rules ; 

- and/or to restrict the categories of eligible 
costs for certain programmes. 

costs  relating 

(a) 
to  a  bank  guarantee  or 
comparable  surety  to  be  lodged  by  the  beneficiary 
of the grant pursuant to Article 118 of the Financial 
Regulation; 

costs  relating 

(a) 
to  a  bank  guarantee  or 
comparable  surety  to  be  lodged  by  the  beneficiary 
of the grant pursuant to Article 118 of the Financial 
Regulation; 

(b) 
costs relating to external audits required by 
the  responsible  authorising  officer  either  upon  the 
request  for  financing  or  upon  the  request  for 
payment;  

(b) 
costs relating to external audits required by 
the  responsible  authorising  officer  either  upon  the 
request  for  financing  or  upon  the  cost  statement 
request for payment;  

Terminology 

(c) 
refunded 

value  added  tax  paid,  and  which  cannot  be 
the 
the  beneficiary  according 

to 

to 

(c) 
refunded 

value  added  tax  paid,  and  which  cannot  be 
the 
the  beneficiary  according 

to 

to 

EN 

 Error! Unknown document property name.  EN 

 
 
 
 
 
 
applicable national legislation;  

applicable national legislation;  

depreciation  costs,  provided 

(d) 
actually incurred by the beneficiary;  

they  are 

depreciation  costs,  provided 

(d) 
actually incurred by the beneficiary;  

they  are 

staff 

expenditure, 

administrative 

(e) 
and 
equipment  costs,  including  the  salary  costs  of 
personnel  of  national  administrations  to  the  extent 
that  they  relate  to  the  cost  of  activities  which  the 
relevant public authority would not carry out if the 
project concerned were not undertaken. 

staff 

expenditure, 

administrative 

(e) 
and 
equipment  costs,  including  the  salary  costs  of 
personnel  of  national  administrations  to  the  extent 
that  they  relate  to  the  cost  of  activities  which  the 
relevant public authority would not carry out if the 
project concerned were not undertaken. 

3.  Costs  incurred  by  affiliated  members  as 
referred  to  in  Article  161b  of  the  present 
regulation  may  be  accepted  as  eligible  provided 
that the concerned members are identified in the 
grant agreement or decision and abide the rules 
applicable  to  the  beneficiary  under  the  grant 
agreement 
those 
decision, 
concerning the rights of the Commission and the 
Court  of  Auditors  to  control  the  spending  of 
expenditure in accordance with the grant rules. 

including 

or 

Article 172b 
Principle of gradual decrease of operating grants 
(Article 113(2) of the Financial Regulation) 

Article 172b 
Principle of gradual decrease of operating grants 
(Article 113(2) of the Financial Regulation) 

Where operating grants are decreased, they shall be 
decreased in a proportionate and equitable manner. 

Where operating grants are decreased, they shall be 
decreased in a proportionate and equitable manner. 

EN 

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Article 172c 
Financing applications  
(Article 114 of the Financial Regulation) 

Article 172c 
Financing applications  
(Article 114 of the Financial Regulation) 

1. 
The  arrangements  for  the  submission  of 
grant  applications  shall  be  determined  by  the 
authorising  officer  responsible,  who  may  choose 
the  method  of  submission.  Grant  applications  may 
be submitted by letter or by electronic means. 

1. 
The  arrangements  for  the  submission  of 
grant  applications  shall  be  determined  by  the 
authorising  officer  responsible,  who  may  choose 
the  method  of  submission.  Grant  applications  may 
be submitted by letter or by electronic means. 

The means of communication chosen shall be non-
discriminatory  in  nature  and  shall  not  have  the 
effect  of  restricting  the  access  of  applicants  to  the 
award procedure. 

The means of communication chosen shall be non-
discriminatory  in  nature  and  shall  not  have  the 
effect  of  restricting  the  access  of  applicants  to  the 
award procedure. 

The means of communication chosen shall be such 
as  to  ensure  that  the  following  conditions  are 
satisfied: 

The means of communication chosen shall be such 
as  to  ensure  that  the  following  conditions  are 
satisfied: 

each  submission  must  contain  all 

(a) 
information required for its evaluation; 

the 

each  submission  must  contain  all 

(a) 
information required for its evaluation; 

the 

(b) 

the integrity of data must be preserved; 

(b) 

the integrity of data must be preserved; 

the  confidentiality  of  proposals  must  be 

(c) 
preserved. 

the  confidentiality  of  proposals  must  be 

(c) 
preserved. 

For the purposes of point (c), the authorising officer 
the 
examine 
responsible 
content  of 
time-limit  set  for 
the 
applications  only  after 
submitting them has expired. 

shall 

For the purposes of point (c), the authorising officer 
the 
examine 
responsible 
content  of 
time-limit  set  for 
the 
applications  only  after 
submitting them has expired. 

shall 

EN 

 Error! Unknown document property name.  EN 

 
 
 
 
 
 
 
 
 
The authorising officer responsible may require that 
electronic  submission  be  accompanied  by  an 
advanced  electronic  signature  within  the  meaning 
of Directive 1999/93/EC. 

The authorising officer responsible may require that 
electronic  submission  be  accompanied  by  an 
advanced  electronic  signature  within  the  meaning 
of Directive 1999/93/EC. 

the 

their 

2. 
Where  the  authorising  officer  responsible 
authorises submission of applications by electronic 
technical 
tools  used  and 
means, 
characteristics  shall  be  non-discriminatory 
in 
nature,  generally  available  and  interoperable  with 
the  information  and  communication  technology 
products in general use. The information relating to 
the  specifications  required  for  presentation  of 
applications,  including  encryption  shall  be  made 
available to the applicants. 

the 

their 

2. 
Where  the  authorising  officer  responsible 
authorises submission of applications by electronic 
technical 
tools  used  and 
means, 
characteristics  shall  be  non-discriminatory 
in 
nature,  generally  available  and  interoperable  with 
the  information  and  communication  technology 
products in general use. The information relating to 
the  specifications  required  for  presentation  of 
applications,  including  encryption  shall  be  made 
available to the applicants. 

Moreover,  the  devices  for  the  electronic  receipt  of 
applications 
and 
confidentiality. 

guarantee 

security 

shall 

Moreover,  the  devices  for  the  electronic  receipt  of 
applications 
and 
confidentiality. 

guarantee 

security 

shall 

3. 
Where  submission  is  by  letter,  applicants 
may  choose  to  submit  applications  in  one  of  the 
following ways: 

3. 
Where  submission  is  by  letter,  applicants 
may  choose  to  submit  applications  in  one  of  the 
following ways: 

(a) 
by post or by courier service, in which case 
the call for proposals shall specify that the evidence 
shall  be  constituted  by  the  date  of  dispatch,  the 
postmark or the date of the deposit slip; 

(a) 
by post or by courier service, in which case 
the call for proposals shall specify that the evidence 
shall  be  constituted  by  the  date  of  dispatch,  the 
postmark or the date of the deposit slip; 

by  hand-delivery  to  the  premises  of  the 
(b) 
institution by the applicant in person or by an agent, 
in  which  case  the  call  for  proposals  shall  specify 

by  hand-delivery  to  the  premises  of  the 
(b) 
institution by the applicant in person or by an agent, 
in  which  case  the  call  for  proposals  shall  specify 

EN 

 Error! Unknown document property name.  EN 

 
 
 
 
 
 
 
the  department  to  which  applications  are  to  be 
delivered against a signed and dated receipt. 

the  department  to  which  applications  are  to  be 
delivered against a signed and dated receipt. 

CHAPTER 3 
AWARD PROCEDURE 

CHAPTER 3 
AWARD PROCEDURE 

Article 173 
Financing applications 
(Article 114 of the Financial Regulation) 

Article 173 
Financing applications 
(Article 114 of the Financial Regulation) 

1. 
Applications  shall  be  made  on  the  form 
established  in  accordance  with  the  joint  standards 
laid  down  pursuant  to  Article  169a(a)  and  made 
available  by  the  authorising  officers  responsible, 
and in accordance with the criteria laid down in the 
basic act and the call for proposals. 

1. 
Applications  shall  be  made  on  the  form 
established  in  accordance  with  the  joint  standards 
laid  down  pursuant  to  Article  169a(a)  and  made 
available  by  the  authorising  officers  responsible, 
and in accordance with the criteria laid down in the 
basic act and the call for proposals. 

The  application  shall  show  the  legal  status 
2. 
of  the  applicant  and  his  financial  and  operational 
capacity  to  carry  out  the  proposed  action  or  work 
programme, subject to Article 176(4). 

The  application  shall  show  the  legal  status 
2. 
of  the  applicant  and  his  financial  and  operational 
capacity  to  carry  out  the  proposed  action  or  work 
programme, subject to Article 176(4). 

For  that  purpose  the  applicant  shall  submit  a 
declaration on his honour and, for applications for a 
grant  exceeding  EUR  25,000,  any  supporting 
documents  requested,  on  the  basis  of  his  risks 
assessment,  by  the  authorising  officer  responsible. 
The  request  for  such  documents  shall  be  indicated 
in the call for proposals. 

For  that  purpose  the  applicant  shall  submit  a 
declaration on his honour and, for applications for a 
grant  exceeding  EUR  250,000,  any  supporting 
documents  requested,  on  the  basis  of  his  risks 
assessment,  by  the  authorising  officer  responsible. 
The  request  for  such  documents  shall  be  indicated 
in the call for proposals. 

EN 

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Low  value  grants  :  threshold  raised  from 
25.000 € to 50.000 € 

 
 
 
 
 
The supporting documents may consist in particular 
in the profit and loss account, the balance sheet for 
the last financial year for which the accounts were 
closed. 

The supporting documents may consist in particular 
in the profit and loss account, the balance sheet for 
the last financial year for which the accounts were 
closed. 

3. 
The  budget  for  the  action  or  the  operating 
budget  attached  to  the  application  shall  have 
revenue  and  expenditure  in  balance,  subject  to 
provisions for possible variations in exchange rates, 
and  shall  indicate  the  costs  which  are  eligible  for 
financing from the Community budget. 

4. 
Where  the  application  concerns  grants  for 
an action for which amount  exceeds  EUR 500,000 
or operating grants of which exceed EUR 100,000, 
an  audit  report  produced  by  an  approved  external 
auditor shall be submitted. That report shall certify 
the accounts for the last financial year available. 

The provisions of the first subparagraph shall apply 
only  to  the  first  application  made  by  a  beneficiary 
to an authorising officer in any one budget year. 

The  estimated  budget  for  the  action  or  the 
3. 
operating  budget  attached  to  the  application  shall 
have revenue and expenditure in balance, subject to 
provisions for possible variations in exchange rates, 
and shall indicate the  costs which are necessary to 
carry out the action eligible for financing from the 
Community budget. 

4. 
Where  the  application  concerns  grants  for 
an action for which amount exceeds  EUR 750,000 
or operating grants of which exceed EUR 100,000, 
an audit report produced by ann approved approved 
external  auditor  shall  be  submitted.  That  report 
shall certify the accounts for the last financial year 
available. 

The provisions of the first subparagraph shall apply 
where grants take the form of a reimbursement of a 
specified  proportion  of  eligible  costs  as  provided 
for in Article 108a first paragraph points a) and c) 
of  the  Financial  Regulation.  In  such  cases,  these 
provisions  shall  apply  only  to  the  first  application 
made  by  a  beneficiary  to  an  authorising  officer  in 
any one budget year. 

In  the  case  of  agreements  linking  the  Commission 
and  a  number  of  beneficiaries,  those  thresholds 

In  the  case  of  agreements  linking  the  Commission 
and  a  number  of  beneficiaries,  those  thresholds 

EN 

 Error! Unknown document property name.  EN 

In  principle,  the  estimated  budget  of  the 
action  must  show  all  the  cost  and  all  the 
resources  allocated  to  realise  the  action. 
Then 
the  AO  must  appreciate  which 
proportion  of  eligible  cost  EU  funds  may 
cover. 

 Approved 
term 
is  maintained,  as 
"certified"  raised  questions  from  several 
DGs. 

the 

750,000  €  is  the  threshold  retained  for 
Article 180 IR. 

 
 
 
 
shall apply to each beneficiary. 

shall apply to each beneficiary. 

In case of partnerships as referred to in Article 163, 
the  audit  referred  to  in  the  first  subparagraph, 
covering the last two financial years available must 
be  produced  before  the  framework  agreement  is 
concluded. 

In case of partnerships as referred to in Article 163, 
the  audit  referred  to  in  the  first  subparagraph, 
covering the last two financial years available must 
be  produced  before  the  framework  agreement  is 
concluded. 

The authorising officer responsible may, depending 
on  his  risk  assessment,  waive  the  obligation  of 
audit  referred  to  in  the  first  subparagraph  for, 
secondary and higher education establishments and 
beneficiaries  who  have  accepted  joint  and  several 
liabilities in the case of agreements with a number 
of beneficiaries. 

The authorising officer responsible may, depending 
on  his  risk  assessment,  waive  the  obligation  of 
audit  referred  to  in  the  first  subparagraph  for, 
secondary and higher education establishments and 
beneficiaries  who  have  accepted  joint  and  several 
liabilities in the case of agreements with a number 
of beneficiaries. 

The  first  subparagraph  shall  not  apply  to  public 
bodies  and  the  international  organisations  referred 
to in Article 43 (2). 

The  first  subparagraph  shall  not  apply  to  public 
bodies  and  the  international  organisations  referred 
to in Article 38 43 (2). 

Renumbering of Articles 

5. 
The applicant shall indicate the sources and 
amounts  of  any  other  funding  received  or  applied 
for in the same financial year for the same action or 
for any other action and for routine activities. 

5. 
The applicant shall indicate the sources and 
amounts  of  any  other  funding  received  or  applied 
for in the same financial year for the same action or 
for any other action and for routine activities. 

Article 174 
Evidence of non exclusion 
(Article 114 of the Financial Regulation) 

Article 174 
Evidence of non exclusion 
(Article 114 of the Financial Regulation) 

Applicants  shall  declare  on  their  honour  that  they 
are  not  in  one  of  the  situations  listed  in  Article 
93(1)  and  94  of  the  Financial  Regulation.  The 

Applicants  shall  declare  on  their  honour  that  they 
are not in one of the situations listed in Article 93 
and 94 of the Financial Regulation. The authorising 

EN 

 Error! Unknown document property name.  EN 

is 

The  objective 
to  avoid  burdensome 
formalities  for  beneficiaries  where  they  are 
been 
have 
unnecessary 

already 

or 

 
 
 
 
 
authorising  officer  responsible  may,  depending  on 
his risk analysis, request the evidence referred to in 
Article 134. Applicants shall be required to supply 
such  evidence,  unless 
is  a  material 
impossibility  recognised  by  the  authorising  officer 
responsible. 

there 

that 

request 

officer  responsible  may,  depending  on  his  risk 
analysis, 
successful  applicants 
provide  the  evidence  referred  to  in  Article  134. 
Applicants  Applicants  shall  be  required  to  supply 
is  a  material 
such  evidence,  unless 
impossibility  recognised  by  the  authorising  officer 
responsible  or  such  evidence  has  already  been 
submitted  for  the  purposes  of  another  grant  or 
procurement  procedure,  provided 
the 
documents  are  not  more  than  one  year  old 
starting from their date of issue. 

there 

that 

accomplished 
procedure. 

under 

another 

recent 

However,  it  is  a  possibility  for  the  AOSD, 
in  principle  applicants  are 
therefore 
requested to supply evidence. 

Article 174a 
Applicants without legal personality 
(Article 114 of the Financial Regulation) 

Article 174a 
Applicants without legal personality 
(Article 114 of the Financial Regulation) 

When an application for a grant is submitted by an 
applicant who does not have legal personality, in 
accordance with Article 114(2)(a) of the Financial 
Regulation, the representatives of that applicant 
shall prove that they have the capacity to undertake 
legal obligations on behalf of the applicant, and 
shall offer financial guarantees equivalent to those 
provided by legal persons 

When an application for a grant is submitted by an 
applicant  who  does  not  have  legal  personality,  in 
accordance  with  Article  114(2)(a)  of  the  Financial 
Regulation,  the  representatives  of  that  applicant 
shall prove that they have the capacity to undertake 
legal  obligations  on  behalf  of  the  applicant,  and 
shall  offer  financial  and  operational  guarantees 
equivalent to those provided by legal persons 

Financial capacity and operational capacity 
must ensured 

Article 174b 
Legal entities forming one applicant 
(Article 114 of the Financial Regulation) 

The  authorising  Officer  responsible  may  consider 
as  a  unique  applicant  several  legal  entities  which 
together  satisfy  the  conditions  for  applying  for  a 

In line with Article 161b, a provision is 
inserted to cover legally constituted 

EN 

 Error! Unknown document property name.  EN 

 
 
 
 
 
 
 
 
 
 
 
 
grant, provided that the application identifies these 
entities  involved  in  the  proposed  action  or  work 
programme as part of the applicant.  

networks, groupings, consortia. 

Article 175 
Financial and administrative penalties 
(Article 114 of the Financial Regulation) 

Article 175 
Financial and administrative penalties 
(Article 114 of the Financial Regulation) 

1. 
Financial  or  administrative  penalties,  or 
both,  may  be  imposed  on  applicants  who  have 
made  false  declarations  or  substantial  errors,  or 
committed  irregularities  or  fraud,  in  accordance 
with  the  conditions  laid  down  in  Article  134b  and 
in proportion to the value of the grants in question. 

1. 
Financial  or  administrative  penalties,  or 
both,  may  be  imposed  on  applicants  who  have 
made  false  declarations  or  substantial  errors,  or 
committed  irregularities  or  fraud,  in  accordance 
with  the  conditions  laid  down  in  Article  134b  and 
in proportion to the value of the grants in question. 

Such  financial  or  administrative  penalties,  or  both, 
may  also  be  imposed  on  beneficiaries  who  have 
been  found  in  serious  breach  of  their  contractual 
obligations. 

Such  financial  or  administrative  penalties,  or  both, 
may  also  be  imposed  on  beneficiaries  who  have 
been  found  in  serious  breach  of  their  contractual 
obligations. 

Article 175a 
Eligibility criteria 
(Article 114 of the Financial Regulation) 

Article 175a 
Eligibility criteria 
(Article 114 of the Financial Regulation) 

The eligibility criteria shall be published in 

1. 
the call for proposals. 

The eligibility criteria shall be published in 

1. 
the call for proposals. 

The  eligibility  criteria  shall  determine  the 
2. 
conditions  for  participating  in  a  call  for  proposals. 

The  eligibility  criteria  shall  determine  the 
2. 
conditions  for  participating  in  a  call  for  proposals. 

EN 

 Error! Unknown document property name.  EN 

 
 
 
 
 
 
 
 
 
 
 
Those  criteria  shall  be  established  with  due  regard 
for  the  objectives  of  the  action  and  shall  comply 
with  the  principles  of  transparency  and  non-
discrimination.  

Those  criteria  shall  be  established  with  due  regard 
for  the  objectives  of  the  action  and  shall  comply 
with  the  principles  of  transparency  and  non-
discrimination.  

Article 175b 
Very low value grants 
(Article 114(3) of the Financial Regulation) 

Article 175b 
Very low value grants 
(Article 114(3) of the Financial Regulation) 

Very low-value grants shall be considered to be 
those grants which are lower than or equal to 
EUR 5 000. 

Very  low-value  grants  shall  be  considered  to  be 
those  grants  which  are  lower  than  or  equal  to 
EUR 5 000. 

Article 176 
Selection criteria 
(Article 115(1) of the Financial Regulation) 

Article 176 
Selection criteria 
(Article 115(1) of the Financial Regulation) 

The  selection  criteria  shall  be  published  in 
1. 
the call for proposals and shall be such as to make 
it  possible  to  assess  the  applicant's  financial  and 
operational  capacity  to  complete  the  proposed 
action or work programme. 

The  selection  criteria  shall  be  published  in 
1. 
the call for proposals and shall be such as to make 
it  possible  to  assess  the  applicant's  financial  and 
operational  capacity  to  complete  the  proposed 
action or work programme. 

2. 
The  applicant  must  have  stable  and 
sufficient  sources  of  funding  to  maintain  his 
activity  throughout  the  period  during  which  the 
action is being carried out or the year for which the 
grant  is  awarded  and  to  participate  in  its  funding. 
the  professional 
applicant  must  have 
The 
to 
required 
competencies  and  qualifications 

2. 
The  applicant  must  have  stable  and 
sufficient  sources  of  funding  to  maintain  his 
activity  throughout  the  period  during  which  the 
action is being carried out or the year for which the 
grant  is  awarded  and  to  participate  in  its  funding. 
the  professional 
applicant  must  have 
The 
to 
required 
competencies  and  qualifications 

EN 

 Error! Unknown document property name.  EN 

The very low value threshold allows the AO 
to  exempt  from  any  evidence  of  of  non-
exclusion: Article 114(3) FR (declaration of 
honour). No change 

 
 
 
 
 
 
complete  the  proposed  action  or  work  programme 
unless  specifically  provided  otherwise  in  the  basic 
act. 

complete  the  proposed  action  or  work  programme 
unless  specifically  provided  otherwise  in  the  basic 
act. 

Financial  and  operational  capacity  shall  be 
3. 
verified in particular on the basis of an analysis of 
any  of  the  supporting  documents  referred  to  in 
Article 173 and requested by the authorising officer 
responsible in the call for proposals. 

Financial  and  operational  capacity  shall  be 
3. 
verified in particular on the basis of an analysis of 
any  of  the  supporting  documents  referred  to  in 
Article 173 and requested by the authorising officer 
responsible in the call for proposals. 

If  no  supporting  documents  were  requested  in  the 
call  for  proposals  and  if  the  authorising  officer 
responsible  has  doubts  about  the  financial  or 
operational  capacity  of  applicants,  he  shall  request 
them to provide any appropriate documents. 

If  no  supporting  documents  were  requested  in  the 
call  for  proposals  and  if  the  authorising  officer 
responsible  has  doubts  about  the  financial  or 
operational  capacity  of  applicants,  he  shall  request 
them to provide any appropriate documents. 

4. 
The  verification  of  financial  capacity  in 
accordance  with  paragraph  3  shall  not  apply  to 
natural persons in receipt of scholarships, to public 
bodies or to the international organisations referred 
to in Article 43(2). 

4. 
The  verification  of  financial  capacity  in 
accordance  with  paragraph  3  shall  not  apply  to 
natural persons in receipt of scholarships, to public 
bodies or to the international organisations referred 
to in Article 38 43(2). 

The  authorising  officer 
responsible  may, 
depending  on  his  risk  analysis,  waive  the 
obligation  to  verify  the  operational  capacity  of 
public  bodies  or 
international  organisations 
referred to in Article 38. 

EN 

 Error! Unknown document property name.  EN 

from 

the  verification  of 

Currently,  the  public  bodies,  International 
Organisations and natural persons in receipt 
of  scholarships  are  exempted  from  the 
verification  of  the  financial  capacity.  No 
waiver 
the 
operational capacity is currently foreseen in 
the  IR.  However,  as  regards  public  bodies 
(including Member States) and International 
Organisations the practice has shown that it 
is  not  always  necessary  verifying 
the 
operational  capacity  of  the  beneficiary.  In 
many  cases,  it  can  be  assumed  that  these 
beneficiaries 
professional 
competencies  and  qualifications  required  to 
complete  the  project,  in  particular  if  the 
project falls within the specific competences 

have 

the 

 
 
 
public 
of 
Organisation. 

body 

or 

International 

In the case of the partnerships referred to in Article 
163, that verification shall be performed before the 
framework agreement is concluded. 

In the case of the partnerships referred to in Article 
163, that verification shall be performed before the 
framework agreement is concluded. 

Article 177 
Award criteria 
(Article 115(2) of the Financial Regulation) 

Article 177 
Award criteria 
(Article 115(2) of the Financial Regulation) 

The award criteria shall be published in the 

1. 
call for proposals. 

The award criteria shall be published in the 

1. 
call for proposals. 

the  overall 

2. 
The award criteria shall be such as to enable 
grants  to  be  awarded  either  to  the  actions  which 
the 
maximise 
Community  programme  which  they  implement  or 
to the bodies whose work programme is designed to 
attain  the  same  result.  Those  criteria  shall  be 
defined  in  such  a  way  as  to  ensure  also  that  the 
Community funds are properly managed. 

effectiveness  of 

the  overall 

2. 
The award criteria shall be such as to enable 
grants  to  be  awarded  either  to  the  actions  which 
the 
maximise 
Community  Union  programme  which 
they 
implement or to the bodies whose work programme 
is designed to attain the same result. Those criteria 
shall be defined in such a way as to ensure also that 
the Community Union funds are properly managed.

effectiveness  of 

These criteria shall be applied in such a  way as  to 
enable  the  selection  of  planned  actions  or  work 
programmes  which 
the  Commission  can  be 
confident  will  comply  with  its  objectives  and 
the 
priorities  and  guarantee 
Community financing. 

the  visibility  of 

These criteria  shall be applied in  such  a way as to 
enable  the  selection  of  planned  actions  or  work 
programmes  which 
the  Commission  can  be 
confident  will  comply  with  its  objectives  and 
the 
priorities  and  guarantee 
Community Union financing. 

the  visibility  of 

EN 

 Error! Unknown document property name.  EN 

 
 
 
 
 
 
 
The award criteria shall be defined in such a 
3. 
way  that  it  will  be  possible  subsequently  to  carry 
out an evaluation. 

The award criteria shall be defined in such a 
3. 
way  that  it  will  be  possible  subsequently  to  carry 
out an evaluation. 

Article 178 
Evaluation of applications and award 
(Article 116 of the Financial Regulation) 

Article 178 
Evaluation of applications and award 
(Article 116 of the Financial Regulation) 

1. 
The  authorising  officer  responsible  shall 
appoint  a  committee  to  evaluate  the  proposals, 
unless  the  Commission  decides  otherwise  in  the 
framework  of  a  specific  sectoral  programme.  The 
authorising  officer  may  appoint  such  a  committee 
before the final date for the submission of proposals 
provided for in point (d) of Article 167. 

1. 
The  authorising  officer  responsible  shall 
appoint  a  committee  to  evaluate  the  proposals, 
unless  the  Commission  decides  otherwise  in  the 
framework  of  a  specific  sectorial  programme.  The 
authorising  officer  may  appoint  such  a  committee 
before the final date for the submission of proposals 
provided for in point (d) of Article 167. 

The  committee  shall  be  made  up  of  at  least  three 
persons  representing  at  least  two  organisational 
entities of the Commission with no hierarchical link 
between  them.  To  avoid  any  conflict  of  interests, 
those persons shall be subject to the obligations laid 
down in Article 52 of the Financial Regulation. 

The  committee  shall  be  made  up  of  at  least  three 
persons  representing  at  least  two  organisational 
entities of the Commission with no hierarchical link 
between  them.  To  avoid  any  conflict  of  interests, 
those persons shall be subject to the obligations laid 
down in Article 52 of the Financial Regulation. 

In the representations and local units referred to in 
Article 254 and the delegated bodies referred to in 
Article 160(1), if there are no separate entities, the 

In the representations and local units referred to in 
Article 254 and the delegated bodies referred to in 
Article 160(1), if there are no separate entities, the 

EN 

 Error! Unknown document property name.  EN 

Under  article  178  IR 
the  Authorising 
Officer  may  nominate  the  members  of  the 
Evaluation  Committee  at  the  latest  before 
the  final  date  of  submission  of  proposals. 
This  level  of  details  on  timing  of  the 
committee  nomination  at  the  level  of  the 
legal Act has no justification. This question 
should  be  detailed  in  an  instruction  note 
rather  than  in  the  legislation.  Furthermore, 
is  not 
the 
mentioned 
covering 
procurement (see Articles 145 and 146 IR). 

the  nomination 
the 

timing  of 
in 

sections 

 
 
 
 
 
requirement  of  organisational  entities  with  no 
hierarchical link between them shall not apply. 

requirement  of  organisational  entities  with  no 
hierarchical link between them shall not apply. 

Outside  experts  may  assist  the  committee  by 
decision of the authorising officer responsible. 

Outside  experts  may  assist  the  committee  by 
decision of the authorising officer responsible. 

1a. 
The  authorising  officer  responsible  shall, 
where  appropriate,  divide  the  process  into  several 
procedural stages.  The rules governing the process 
shall be announced in the call for proposals. 

1a. 
The  authorising  officer  responsible  shall, 
where  appropriate,  divide  the  process  into  several 
procedural stages.  The rules  governing the process 
shall be announced in the call for proposals. 

Where  a  call  for  proposals  specifies  a  two-stage 
submission procedure, only those applicants whose 
proposals satisfy the evaluation criteria for the first 
stage  shall  be  requested  to  submit  a  complete 
proposal in the second stage. 

Where  a  call  for  proposals  specifies  a  two-stage 
submission procedure, only those applicants whose 
proposals satisfy the evaluation criteria for the first 
stage  shall  be  requested  to  submit  a  complete 
proposal in the second stage. 

Where  a  call  for  proposals  specifies  a  two-stage 
evaluation  procedure,  only  those  proposals  that 
pass the first stage, based on the evaluation against 
a limited set of criteria, shall go forward for further 
evaluation. 

Where  a  call  for  proposals  specifies  a  two-stage 
evaluation  procedure,  only  those  proposals  that 
pass the first stage, based on the evaluation against 
a limited set of criteria, shall go forward for further 
evaluation. 

The applicants whose proposals are rejected at any 
stage  shall  be  informed  in  accordance  with  Article 
116 (3) of the Financial Regulation. 

The applicants whose proposals are rejected at any 
stage  shall  be  informed  in  accordance  with  Article 
116 (3) of the Financial Regulation. 

Each  subsequent  stage  of  the  procedure  must  be 
clearly distinct from the previous one. 

Each  subsequent  stage  of  the  procedure  must  be 
clearly distinct from the previous one. 

The  same  documents  and  information  shall  not  be 
required to be provided more than once during the 

The  same  documents  and  information  shall  not  be 
required to be provided more than once during the 

EN 

 Error! Unknown document property name.  EN 

 
 
 
 
 
 
 
 
same procedure. 

same procedure. 

2. 
The  evaluation  committee  or,  where 
appropriate, the authorising officer responsible may 
ask  an  applicant  to  provide  additional  information 
or to clarify the supporting documents submitted in 
connection with the application, in particular in the 
case of obvious clerical errors. 

2. 
The  evaluation  committee  or,  where 
appropriate, the authorising officer responsible may 
ask  an  applicant  to  provide  additional  information 
or to clarify the supporting documents submitted in 
connection with the application, in particular in the 
case of obvious clerical errors. 

The  authorising  officer  shall  keep  appropriate 
records  of  contacts  with  applicants  during  the 
procedure. 

The  authorising  officer  shall  keep  appropriate 
records  of  contacts  with  applicants  during  the 
procedure. 

3. 
Upon  completion  of  its  work,  the  members 
of  the  evaluation  committee  shall  sign  a  record  of 
the  proposals  examined,  containing  an 
all 
assessment  of  their  quality  and  identifying  those 
which  may  receive  funding.  Where  necessary  that 
record shall rank the proposals examined. 

3. 
Upon  completion  of  its  work,  the  members 
of  the  evaluation  committee  shall  sign  a  record  of 
the  proposals  examined,  containing  an 
all 
assessment  of  their  quality  and  identifying  those 
which  may  receive  funding.  Where  necessary  that 
record  shall  rank  the  proposals  examined,  provide 
recommendations  on  the  maximum  amount  to 
award and possible non-substantial adjustments 
to the grant application.  

The record shall be kept for future reference. 

The record shall be kept for future reference. 

Confirmation of practise 

The  authorising  officer  responsible  shall 

4. 
then take his decision giving at least: 

the  subject  and  the  overall  amount  of  the 

(a) 
decision; 

(b) 
the name of the beneficiaries, the title of the 
actions,  the  amounts  accepted  and  the  reasons  for 

4. 
The authorising officer responsible may ask 
an applicant to adjust its application in the light 
of  the  recommendations  of  the  evaluation 
committee.  The  authorising  officer  responsible 
shall  keep  appropriate  records  of  contacts  with 
applicants  during  the  procedure.  He/she  shall 
then take his decision giving at least: 

The wording of article 178 IR also raises the 
question  of  the  possibility  for  services  to 
discuss non-substantial aspects of the grants 
(adjustment of costs / content of action and 
work programme) between the report of the 
the  award 
evaluation  committee  and 
decision.  Such  discussions  are  often 

EN 

 Error! Unknown document property name.  EN 

 
 
 
 
 
 
 
 
that  choice,  including  where  it  is  inconsistent  with 
the opinion of the evaluation committee; 

the  subject  and  the  overall  amount  of  the 

(a) 
decision; 

the names of any applicants rejected and the 

(c) 
reasons for that rejection. 

(b) 
the name of the beneficiaries, the title of the 
actions,  the  amounts  accepted  and  the  reasons  for 
that  choice,  including  where  it  is  inconsistent  with 
the opinion of the evaluation committee; 

the names of any applicants rejected and the 

(c) 
reasons for that rejection. 

The  provisions  of  paragraphs  1  to  4  shall 
5. 
not  apply  to  beneficiaries  of  grants  who  are 
identified in the basic act. 

The provisions of paragraphs 1, 1a and 3 are 
5. 
not  compulsory  for  the  award  of  grants  who  are 
identified in the basic act pursuant to  Article 168. 

. 

necessary as the amounts of grants proposed 
are  often  lower  than  that  asked  for  by  the 
applicant.  This  affects  the  budget  and  in 
some cases also the content of the action. In 
the  evaluation  committee 
other  cases, 
suggests that some of the activities foreseen 
should be modified.  

For the cases listed in Article 168 IR where 
Calls  for  proposals  are  not  mandatory 
(Urgencies, 
beneficiary 
monopoly, 
identifies  I  the  basic  act…)  it  is  reasonable 
to assume that there won’t be systematically 
a  selection  procedure  with  an  evaluation 
Committee. It is therefore proposed to allow 
the  most  efficient 
the  AO 
procedure. 

to  choose 

Article 179 
Information for applicants 
(Article 116 of the Financial Regulation) 

Article 179 
Information for applicants 
(Article 116 of the Financial Regulation) 

Applicants shall be informed as soon as possible 
and in any case within 15 calendar days after the 
award decision has been sent to the beneficiaries. 

Applicants shall be informed as soon as possible 
and in any case within 15 calendar days after the 
award decision has been sent to the beneficiaries. 

EN 

 Error! Unknown document property name.  EN 

 
 
 
CHAPTER 4 
PAYMENT AND CONTROL 

CHAPTER 4 
PAYMENT AND CONTROL 

Article 180 
Supporting documents for payments 
(Article 117 of the Financial Regulation) 

Article 180 
Supporting documents for requests for payments 
(Article 119 of the Financial Regulation) 

Payment request is issued by the 
Commission. 

For  each  grant,  pre-financing  may  be  split 

1. 
into several instalments. 

1. 
For  each  grant,  pre-financing  may  be  split 
into several instalments in accordance with sound 
financial management. 

The  payment  in  full  of  the  new  pre-financing 
payment  shall  be  subject  to  the  consumption  of  at 
least  70  %  of  the  total  amount  of  any  earlier  pre-
financing. 

The  payment  in  full  of  the  new  pre-financing 
payment  shall  be  subject  to  the  consumption  of  at 
least  70  %  of  the  total  amount  of  any  earlier  pre-
financing. 

Where  the  consumption  of  the  previous  pre-
financing is less than 70 %, the amount of the new 
pre-financing  payment  shall  be  reduced  by  the 
unused amounts of the previous pre-financing. 

Where  the  consumption  of  the  previous  pre-
financing is less than 70 %, the amount of the new 
pre-financing  payment  shall  be  reduced  by  the 
unused amounts of the previous pre-financing. 

The  statement  of  the  beneficiary's  outlay  shall  be 
produced  in  support  of  any  request  for  a  new 
payment. 

The  statement  of  the  beneficiary's  outlay  shall  be 
produced  in  support  of  any  request  for  a  new 
payment. 

1a. 
The  beneficiary  shall,  without  prejudice  to 
Article  104,  certify  on  his  honour  that  information 
contained  in  requests  for  payments  is  full,  reliable 
and true. He shall also certify that the costs incurred 
can  be  considered  eligible  in  accordance  with  the 

1a. 
The  beneficiary  shall,  without  prejudice  to 
Article 1054, certify on his honour that information 
contained in cost statements requests for payments 
is  full,  reliable  and  true.  He  shall  also  certify  that 
the  costs  incurred  can  be  considered  eligible  in 

Cost  statement  are  drawn  by  beneficiaries, 
requests  for  payments  are  issued  by  the 
Commission. 

EN 

 Error! Unknown document property name.  EN 

 
 
 
 
 
 
grant  agreement  and  that  requests  for  payment  are 
substantiated  by  adequate  supporting  documents 
that can be checked. 

accordance  with  the  grant  agreement  or  decision 
and that cost statements requests for payments are 
substantiated  by  adequate  supporting  documents 
that can be checked. 

2. 
A certificate on the financial statements and 
underlying  accounts,  produced  by  an  approved 
auditor or in case of public bodies, by a competent 
and  independent  public  officer,  may  be  demanded 
by the authorising officer responsible in support of 
any payment on the basis of his assessment of risks. 
In  the  case  of  a  grant  for  an  action  or  of  an 
operating  grant,  the  certificate  shall  be  attached  to 
the  request  for  payment.  The  certificate  shall 
certify, 
in  accordance  with  a  methodology 
approved  by  the  authorising  officer  responsible, 
that  the  costs  declared  by  the  beneficiary  in  the 
financial  statements  on  which  the  request  for 
payment is  based  are  real, accurately recorded and 
eligible in accordance with the grant agreement. 

an 

by 

produced 

2. 
A certificate on the financial statements and 
underlying  accounts  of  the  action  or  the  work 
programme, 
aprovedn 
approvedexternal  auditor  or  in  case  of  public 
bodies,  by  a  competent  and  independent  public 
officer, may be demanded by the authorising officer 
responsible in support of any payment on the basis 
of his assessment of risks. In the case of a grant for 
an  action  or  of  an  operating  grant,  the  certificate 
shall be attached to the cost statement request for 
payment. The certificate shall certify, in accordance 
with  a  methodology  approved  by  the  authorising 
officer  responsible  and  on  the  basis  of  agreed-
upon  procedures  compliant  with      international 
the 
standards, 
beneficiary in the financial statements on which the 
cost  statement  request  for  payment  is  based  are 
real, accurately recorded and eligible in accordance 
with the grant agreement. 

the  costs  declared  by 

that 

Clarification 

Term "approved" restated 

possibility 

agreed-upon 
to 
The 
procedures  or  request  an  opinion  from  the 
auditor is introduced. 

use 

justified  cases, 

In  specific  and  duly 
the 
authorising  officer  responsible  may  request  the 
certificate  in  the  form  of  an  opinion  or  other 
format 
international 
standards. 

in  accordance  with 

Except  in  the  case  of  lump  sums  and  flat  rate  Except  in  the  case  of  lump  sums  and  flat  rate  Flat  rate  deleted  in  line  with  the  new 

EN 

 Error! Unknown document property name.  EN 

 
 
 
 
 
 
financing, the certificate on the financial statements 
and  underlying  accounts  shall  be  compulsory  for 
interim  payments  per  financial  year  and  for 
payments of balances in the following cases: 

the 
financingstandard  scale  of  unit  costs, 
certificate  on 
statements  and 
underlying  accounts  shall  be  compulsory  for 
interim  payments  per  financial  year  and  for 
payments of balances in the following cases: 

financial 

the 

definition:  it  is  a  fixed  percentage  of  a 
category  of  costs.  This  category  costs  can 
always  be  audited  (7%  of  direct  costs  as 
flat rate for indirect costs) 

(a) 
grants  for  an  action  of  EUR  750  000  or 
more, when the cumulative amounts of requests for 
payment is at least EUR 325 000; 

(a) 
grants  for  an  action  of  EUR  750  000  or 
more, when the cumulative amounts of requests for 
payment is at least EUR 325 000; 

(b) 

operating grants of EUR 100 000 or more.  

(b) 

operating grants of EUR 100 000 or more.  

Depending on his risks assessment, the authorising 
officer responsible may also waive the obligation to 
provide such certificate on the financial statements 
and underlying accounts in the case of: 

Depending on his risks assessment, the authorising 
officer responsible may also waive the obligation to 
provide such certificate on the financial statements 
and underlying accounts in the case of: 

public 

(a) 
bodies 
organisations referred to in Article 43; 

and 

the 

international 

public 

(a) 
bodies 
organisations referred to in Article 38 43; 

and 

the 

international 

(b) 
the  beneficiaries  of  grants  in  connection 
with humanitarian aid and the management of crisis 
situations, save in respect of payments of balances; 

(b) 
the  beneficiaries  of  grants  in  connection 
with humanitarian aid, civil protection emergency 
operations and the management of crisis situations, 
save in respect of payments of balances; 

Added for clarification (crisis situations are 
mentioned). 

(c) 
for  payments  of  balances,  beneficiaries  of 
grants  in  connection  with  humanitarian  aid  who 
have signed a partnership framework agreement, as 
referred to in Article 163, and who have in place a 
system of control offering equivalent guarantees for 
such payments; 

(c) 
for  payments  of  balances,  beneficiaries  of 
grants  in  connection  with  humanitarian  aid  who 
have signed a partnership framework agreement, as 
referred to in Article 163, and who have in place a 
system of control offering equivalent guarantees for 
such payments; 

EN 

 Error! Unknown document property name.  EN 

 
 
 
 
 
 
Beneficiaries  of  multiple  grants  who  have 
(d) 
provided 
offering 
equivalent  guarantees  on  the  control  systems  and 
methodology used to prepare their claims. 

independent 

certification 

Beneficiaries  of  multiple  grants  who  have 
(d) 
provided 
offering 
equivalent  guarantees  on  the  control  systems  and 
methodology used to prepare their claims. 

independent 

certification 

In the case of an agreement linking the Commission 
and  a  number  of  beneficiaries,  the  thresholds 
referred  to  in  points  (a)  and  (b)  of  the  second 
subparagraph shall apply to each beneficiary. 

In the case of an agreement linking the Commission 
and  a  number  of  beneficiaries,  the  thresholds 
referred  to  in  points  (a)  and  (b)  of  the  second 
subparagraph shall apply to each beneficiary. 

An  operational  verification  from  an 
3. 
the 
third  party  approved  by 
independent 
Commission  may  be 
the 
requested  by 
authorising officer responsible in support of any 
payment on the basis of his assessment of risks. 
In  the  case  of  a  grant  for  an  action,  the 
certificate shall, where applicable, be attached to 
the  cost  statement.  The  verification  shall  assess 
in  accordance  with  a  methodology  approved  by 
the  authorising  officer  responsible,  whether  the 
output  of  the  grant  was  effectively  achieved  in 
line  with  the  conditions  set  out  in  the  grant 
agreement or grant decision. 

“Factual  audits”:  currently,  the  verification 
of grants is focused on the financial side by 
verifying the eligible costs and thus focused 
on  the  verification  of  inputs  rather  than  on 
the verification of the outputs.  

-  in  the  real  cost  regime,  control  of  the 
execution  should  be  more  focused  on  the 
outputs (see Article 164(1)point d IR): 

- for the regimes of lump sum and standard 
scale of unit costs, ex post control shall only 
be focused on outputs. 

Therefore the "factual audit" is a possibility 
for both regimes but is not an obligation for 
the  authorising  officer  which  would 
undermine simplification. 

In  both  cases, 
the  objective  of  such 
verification  would  be  to  check  whether  the 
outputs  have  been  achieved  prior  to  a 

EN 

 Error! Unknown document property name.  EN 

 
 
 
 
the 

the 
payment  being  made.  Although 
verification  of  the  operational  side  of  a 
project  should  primarily  be  done  by  the 
Commission  itself,  this  tool  would  allow 
verification  where 
externalising 
resources  are  scarce  (‘cost-benefit’)  or 
where professional expertise and objectivity 
of  independent  experts  are  needed  (similar 
to  that  of  an  audit  certificate  for  the 
financial  side).  An  operational  verification 
should  however  not  be  systematically 
requested,  but  rather  used  on  a  risk  basis, 
depending  on  the  risk  profile  of  the  project 
and the beneficiary as well as the nature and 
the amount of the project. 

Initial wording restated 

Article 180a 
Forms of grants 
(Article 108a of the Financial Regulation) 

Article 180a 
Forms of grants 
(Article 108a of the Financial Regulation) 

1. 
Community grants in the form referred to in 
point  (a)  of  Article  108a(1)  of  the  Financial 
Regulation  shall  be  calculated  on  the  basis  of 
eligible  costs,  which  are  defined  as  costs  actually 
incurred  by  the  beneficiary  and  subject  to  a 
preliminary  budget  estimate  as  submitted  with  the 
proposal  and  included  in  the  grant  decision  or 
agreement. 

Community g Grants in the form referred to 
1. 
in point (a) and (c) of Article 108a of the Financial 
Regulation  shall  be  calculated  on  the  basis  of 
eligible  costs,  which  are  defined  as  costs  actually 
incurred  by  the  beneficiary  and  subject  to  a 
preliminary  budget  estimate  as  submitted  with  the 
proposal  and  included  in  the  grant  decision  or 
agreement. 

Lump  sums  as  referred  to  in  point  (b)  of 
2. 
Article  108a(1)  of  the  Financial  Regulation  shall 

2. 
Without  prejudice  to  the  principle  of  co-
financing, lLump sums as referred to in point (b) of 

Added : "all or" to confirm that a lump sum 
can  be  allocated  to  cover  the  total  eligible 

EN 

 Error! Unknown document property name.  EN 

 
 
cover  in  global  terms  certain  costs  necessary  for 
carrying  out  an  action,  or  for  the  annual  operation 
of a beneficiary, in accordance with the terms of the 
agreement and on the basis of an estimate. 

Article 108a of the Financial Regulation shall cover 
in  global  terms  all  or  certain  estimated  eligible 
costs necessary for carrying out an action, or for the 
annual  operation  of  a  beneficiary,  in  accordance 
with the terms of the agreement and on the basis of 
an estimate. 

costs of an action or work programme. Non-
profit  rule  and  co-financing  rule  shall  be 
respected  at  this  stage  by  co-financing 
provided  by 
the  beneficiary  or  other 
partners, in kind or in ineligible costs. 

3. 
Flat-rate financing as referred to in point (c) 
of Article 108a(1) of the Financial Regulation shall 
cover  specific  categories  of  expenditure  which  are 
clearly  identified  in  advance  either  by  applying  a 
percentage fixed in advance or by the application of 
a standard scale-of-unit cost. 

3. 
Flat-rate financing as referred to in point (c) 
of Article 108a(1) of the Financial Regulation shall 
cover  specific  categories  of  expenditure  which  are 
clearly  identified  in  advance  either  by  applying  a 
percentage  fixed  in  advance.  or  by  the  application 
of a standard scale-of-unit cost. 

Moved to § 4 

EN 

 Error! Unknown document property name.  EN 

 
3.  Standard  scale  of  unit  costs  as  referred  to  in 
point  (bb)  of  Article  108a  of  the  Financial 
Regulation  shall  cover  specific  categories  of 
eligible  costs  which  are  clearly  identified  in 
advance  by  applying  a  fixed  amount  per  unit 
determined in advance. 

Standard scale of unit costs is a subcategory 
of lump sums (per category of cost and per 
unit)  more  than  a  subcategory  of  flat  rate 
(which shall remain a rate).  

Both  the  amount  and  the  unit  are  fixed  in 
advanced. 

This  constitutes  the  tool  to  accept  average 
personnel  costs  based  on  the  internal  rules 
of  a  beneficiary,  as  far  as  these  rules  are 
internally  applied  by  the  beneficiary  for 
similar  non-funded  projects 
(no  bias 
detrimental  to  the  Commission).  Ex-ante 
verification  of  non-profit  and  co-financing 
applies. 

Flat-rate financing as referred to in point 
4. 
(c)  of  Article  108a  of  the  Financial  Regulation 
shall  cover  specific  categories  of  expenditure 
which are clearly identified in advance either by 
applying  a  percentage  fixed  in  advance.  or  by 
the application of a standard scale-of-unit cost. 

Moved from §3 

Standard scale-of-unit cost are now 
qualified as a subcategory of lump sums. 

Article 181 
Lump sums and flat-rate financing 
(Article 108a of the Financial Regulation) 

Article 181 
Lump sums, standard scale of unit costs and flat-
rate financing 
(Article 108a of the Financial Regulation) 

EN 

 Error! Unknown document property name.  EN 

 
 
 
 
 
 
The  Commission  may,  by  way  of  decision, 

1. 
authorise the use of the following: 

The  Commission  may,  by  way  of  decision, 

1. 
authorise the use of the following: 

1.  Without  prejudice  to  the  provisions  of  the  basic 
act,  the  use  of  lump  sums,  standard  scales  of  unit 
costs  or  flat-rate  financing  shall  be  authorised  by 
way  of  decision  of  the  Commission  ensuring  the 
respect  of  the  principle  of  equal  treatment  of 
beneficiaries  for  the  same  category  of  actions  or 
work programmes. 

Where  the  maximum  amount  per  grant  does  not 
exceed  EUR  50  000,  the  authorisation  may  be 
given by the competent authorising officer. 

2.  The  authorisation  shall  at  least  be  supported  by 
the following: 

a)  justification  of  the  appropriateness  of  these 
forms of financing with regard to the nature of the 
supported actions or work programmes as well as to 
the  risks  of  irregularities  and  fraud  and  costs  of 
control; 

b)  identification  of  the  costs  or  categories  of  costs 
covered by lump sums, standard scales of unit costs 
or flat-rate financing, which shall exclude ineligible 
costs according to the applicable Union rules; 

c)  description  of  the  methods  to  determine  lump 
sums,  standard  scales  of  unit  costs  or  flat-rate 
financing, which  shall  set conditions to reasonably 

EN 

 Error! Unknown document property name.  EN 

The AOSD should have the possibility to 1) 
decide  lump  sums  within  the  framework 
agreed by the Commission - or by the AOD 
for  scheme  awarding    grants  which  are 
under  50.000  €.  2)  adjust  lump  sums 
schemes 3) within the framework approved, 
decide personalised lump sums on the basis 
of  a  provisional  budget  presented  by  the 
applicant  and  taking  due  account  of  the 
equal 
(same 
methodology may not lead to same amounts 
because projects may be different. 

treatment 

principle 

Profit  shall  only  be  verified  ex-ante  when 
determining  the  amount  of  the  lump  sums. 
In  principle,  Ex-post 
cannot 
challenge the amounts of lump sums agreed 
after 
the 
agreement/decision.  

signature 

control 

the 

of 

 
 
 
 
 
 
 
 
 
 
 
 
ensure  compliance  with  the  no-profit  and  co-
financing rules and avoidance of double funding of 
costs. These methods shall be based: 

i)  either  on  statistical  data  or  similar 
objective means, 

ii)  or  on  a  beneficiary-by-beneficiary 
to  certified  or 
approach,  by  reference 
auditable  historical  data  of  the  beneficiary 
or to its usual cost accounting practices. 

3.  Where  recourse  to  the  usual  cost  accounting 
practices  of  the  beneficiary  is  authorised,  the 
competent 
assess 
compliance  of  these  practices  with  the  conditions 
referred  to  in  paragraph  2  ex  ante  or  through  an 
appropriate strategy for ex post controls. 

officer  may 

authorising 

If  the  compliance  of  the  usual  cost  accounting 
practices  of  the  beneficiary  with  the  conditions 
referred  to  in  paragraph  2  has  been  established  ex 
ante,    the  amounts  of  lump  sums,  scales  of  unit 
financing  determined  by 
costs  or 
application  of 
these  practices  shall  not  be 
challenged by ex post controls. 

flat-rate 

The  competent  authorising  officer  may  consider 
that  the  usual  cost  accounting  practices  of  the 
beneficiary  are  compliant  with  the  conditions 
referred  to  in  paragraph  2  if  they  are  accepted  by 
the  national  authorities  under  comparable  funding 

EN 

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Using  the  'ad  personam'  standard  is  a 
common  source  of  detected  errors.  When 
comparing  any  ad  personam  rate  to  an 
average,  there  will  nearly  always  be  a 
'deviation'  greater  than  2%  (often  much 
greater),  which 
regarded  as 
significant  by  the  ECA  in  assessing  the 
regularity of a transaction. 

thus 

is 

For 
the 
the  purpose  of  clarification, 
assimilation  of  average  personnel  costs  to 
real  costs  is  not  retained:  real  costs  should 
remain  costs  actually  incurred.  An  average 
is part of a lump sum approach.  

The  AO  shall  then  use  scale  of  unit  costs 
per  categories  of  staff  (unit)  and  determine 
as  a  lump-sums-per-unit  (standard  scale  of 
unit  cost)  the  average  "gross  salary"  per 
category of staff.  

 
 
 
 
 
 
 
 
 
schemes. 

(a) 
one or more lump sums with a unit value of 
EUR 25 000 or less, to cover one or more different 
categories of eligible costs; 

(a) 
one or more lump sums with a unit value of 
EUR 25 000 or less, to cover one or more different 
categories of eligible costs; 

(b) 
flat-rate financing, in particular on the basis 
of the scale annexed to the Staff Regulations or as 
approved  each  year  by  the  Commission  for  the 
accommodations  costs  and  daily  allowances  for 
mission costs. 

(b) 
flat-rate financing, in particular on the basis 
of the scale annexed to the Staff Regulations or as 
approved  each  year  by  the  Commission  for  the 
accommodations  costs  and  daily  allowances  for 
mission costs. 

That decision shall determine the maximum amount 
for the total of such funding authorised, by grant or 
type of grant. 

That decision shall determine the maximum amount 
for the total of such funding authorised, by grant or 
type of grant. 

Where  appropriate,  lump  sums  exceeding  a 
2. 
unit value of EUR 25 000 shall be authorised in the 
basic  act  which  shall  lay  down  the  conditions  of 
award and the maximum amounts. 

Where  appropriate,  lump  sums  exceeding  a 
2. 
unit value of EUR 25 000 shall be authorised in the 
basic  act  which  shall  lay  down  the  conditions  of 
award and the maximum amounts. 

Those amounts shall be adjusted every two years by 
the Commission on the basis of statistical data and 
similar  objective  means  as  referred  to  in  Article 
165(2). 

Those amounts shall be adjusted every two years by 
the Commission on the basis of statistical data and 
similar  objective  means  as  referred  to  in  Article 
165(2). 

The  grant  decision  or  agreement  may 
3. 
authorise,  in  the  form  of  flat-rates,  funding  of  the 

3 4. The grant decision or agreement may authorise 
or impose, in the form of flat-rates, funding of the 

Clarification:  standard  agreements  impose 
the  flat  rate  to  beneficiaries  (sole  option 

EN 

 Error! Unknown document property name.  EN 

 
 
 
 
 
 
 
 
 
 
 
 
beneficiary’s  indirect  costs  up  to  a  maximum  of 
7 % of total eligible direct costs for the action, save 
where  the  beneficiary  is  in  receipt  of  an  operating 
grant  financed  from  the  Community  budget.  The 
7 % ceiling may be exceeded by reasoned decision 
of the Commission. 

beneficiary’s  indirect  costs  up  to  a  maximum  of 
7 % of total eligible direct costs for the action, save 
where  the  beneficiary  is  in  receipt  of  an  operating 
grant financed from the Community Union budget. 
The  7 %  ceiling  may  be  exceeded  by  reasoned 
decision of the Commission. 

given by AOSD to fund indirect costs).. 

5. The authorisation shall apply for the duration of 
the  programme.  It  may  be  reviewed  if  substantial 
changes  are  needed.  Data  and  amounts  shall  be 
assessed  periodically  and,  when  appropriate,  lump 
sums,  standard  scales  of  unit  costs  or  flat-rate 
financing shall be adjusted. 

4. 
The  grant  decision  or  agreement  shall 
contain  all  necessary  provisions  in  order  to  verify 
that  the  conditions  for  the  award  of  lump-sums  or 
flat-rate financing have been respected. 

6.  4.  The  grant  decision  or  agreement  shall 
contain  all  necessary  provisions  in  order  to  verify 
that  the  conditions  for  the  award  of  lump-sums  or 
standard scale of unit costs have been respected.  

Costs covered by a flat rate financing can always be 
controlled on a real cost basis. 

The  Commission  and  ECA  shall  always 
have the right of access to real costs but the 
Commission  cannot,  on  this  basis,  reduce 
the  amounts  of  lump  sums  agreed  to  align 
them on real costs. The information will be 
used for adjusting future lump sums. 

EN 

 Error! Unknown document property name.  EN 

 
 
 
 
Moved from Article 165 IR 

6.  Where  the  ex post  control  reveals  that  the 
generating  event  has  not  occurred  and  an  undue 
payment  has  been  made  to  the  beneficiary  on  a 
lump  sum,  standard  scale  of  unit  costs  or  flat-rate 
financing,  the  Commission  shall  be  entitled  to 
recover  up  to  the  amount  of  the  grant  lump  sum, 
standard  scale  of  unit  costs  or  flat-rate  financing 
without  prejudice  to  the  sanctions  and  penalties 
referred to in Article 96 of the Financial regulation. 

Article 182 
Advance guarantee 
(Article 118 of the Financial Regulation) 

Article 182 
Pre-financing Advance guarantee 
(Article 118 of the Financial Regulation) 

to 

the 

financial 

In  order 

risks 
limit 
1. 
connected  with  the  payment  of  pre-financing,  the 
authorising officer responsible may, on the basis of 
his  risks  assessment  either  require  the  beneficiary 
to lodge a guarantee in advance, for up to the same 
amount  as  the  pre-financing,  or  split  the  payment 
into several instalments. 

to 

the 

financial 

In  order 

risks 
limit 
1. 
connected  with  the  payment  of  pre-financing,  the 
authorising officer responsible may, on the basis of 
his  risks  assessment    require  the  beneficiary  to 
lodge  a  guarantee  in  advance,  for  up  to  the  same 
amount  as  the  pre-financing,  or  split  the  payment 
into several instalments. 

However,  for  grants  with  a  value  of  less  than  or 
equal  to  EUR  10  000,  the  authorising  officer 
responsible  may  require  the  beneficiary  to  lodge  a 
guarantee  in  advance  only  in  duly  substantiated 
cases. 

However,  for  grants  with  a  value  of  less  than  or 
equal  to  EUR  10  000,  the  authorising  officer 
responsible  may  require  the  beneficiary  to  lodge  a 
guarantee  in  advance  only  in  duly  substantiated 
cases. 

The decision to request bank guarantee shall 
be 
(no  systematic 
the  AO 
obligation). 

taken  by 

Such  a  guarantee  may  also  be  required  by  the 
authorising  officer  responsible,  depending  on  his 
risks  assessment,  in  the  light  of  the  method  of 

Such  a  guarantee  may  also  be  required  by  the 
authorising  officer  responsible,  depending  on  his 
risks  assessment,  in  the  light  of  the  method  of 

EN 

 Error! Unknown document property name.  EN 

 
 
 
 
 
 
 
 
funding laid down in the grant agreement. 

funding laid down in the grant agreement. 

Whenever  a  guarantee  is  required,  it  is  subject  to 
the  assessment  and  acceptance  of  the  authorising 
officer responsible. 

2. Whenever a guarantee is required, it is subject to 
the  assessment  and  acceptance  of  the  authorising 
officer responsible. 

2. 
Where  pre-financing  represents  over  80  % 
of  the  total  amount  of  the  grant  and  provided  it 
exceeds EUR 60 000, a guarantee shall be required. 

2. 
Where  pre-financing  represents  over  80  % 
of  the  total  amount  of  the  grant  and  provided  it 
exceeds EUR 60 000, a guarantee shall be required. 

For NGOs operating in the field of external action, 
that guarantee shall be demanded in respect of pre-
financing  exceeding  EUR  1  000  000  or 
representing  over  90  %  of  the  total  amount  of  the 
grant. 

For NGOs operating in the field of external action, 
that guarantee shall be demanded in respect of pre-
financing  exceeding  EUR  1  000  000  or 
representing  over  90  %  of  the  total  amount  of  the 
grant. 

The  guarantee  shall  be  valid  for  a  period 
sufficiently long to allow it to be activated. 

The  guarantee  shall  be  valid  for  a  period 
sufficiently long to allow it to be activated. 

The  guarantee  shall  be  provided  by  an 
3. 
approved bank or financial institution established in 
one of the Member States. When the beneficiary is 
established  in  a  third  country,  the  authorising 
officer  responsible  may  agree  that  a  bank  or 
financial institution established in that third country 
may  provide  the  guarantee  if  he  considers  that  the 
bank  or  financial  institution  offers  equivalent 
security  and  characteristics  as  those  offered  by  a 
bank  or  financial 
in  a 
Member State. 

institution  established 

The  guarantee  shall  be  provided  by  an 
3. 
approved bank or financial institution established in 
one of the Member States. When the beneficiary is 
established  in  a  third  country,  the  authorising 
officer  responsible  may  agree  that  a  bank  or 
financial institution established in that third country 
may  provide  the  guarantee  if  he  considers  that  the 
bank  or  financial  institution  offers  equivalent 
security  and  characteristics  as  those  offered  by  a 
bank  or  financial 
in  a 
Member State. 

institution  established 

At  the  request  of  the  beneficiary,  that  guarantee  At  the  request  of  the  beneficiary,  that  guarantee 

EN 

 Error! Unknown document property name.  EN 

 
 
 
 
 
 
 
third  party  or  by 

may be replaced by a joint and several guarantee by 
a 
irrevocable  and 
unconditional joint guarantee of the beneficiaries of 
an  action  who  are  parties  to  the  same  grant 
agreement,  after  acceptance  by  the  authorising 
officer responsible.  

the 

third  party  or  by 

may be replaced by a joint and several guarantee by 
a 
irrevocable  and 
unconditional joint guarantee of the beneficiaries of 
an  action  who  are  parties  to  the  same  grant 
agreement,  after  acceptance  by  the  authorising 
officer responsible.  

the 

The guarantee shall be denominated in euro. 

The guarantee shall be denominated in euro. 

It  shall  have  the  effect  of  making  the  bank  or 
the  other 
third  party  or 
financial 
collateral 
irrevocable 
as 
beneficiaries 
security,  or  first-call  guarantor  of 
the  grant 
beneficiary's obligations. 

institution, 
stand 

It  shall  have  the  effect  of  making  the  bank  or 
the  other 
third  party  or 
financial 
collateral 
irrevocable 
as 
beneficiaries 
security,  or  first-call  guarantor  of 
the  grant 
beneficiary's obligations. 

institution, 
stand 

The  guarantee  shall  be  released  as  the  pre-
4. 
financing  is  gradually  cleared  against  interim 
payments  or  payments  of  balances 
the 
beneficiary  in  accordance  with  the  conditions  laid 
down in the grant agreement. 

to 

4. The guarantee may shall be released as the pre-
financing  is  gradually  cleared  against  interim 
payments  or  payments  of  balances 
the 
beneficiary  or  in  accordance  with  the  conditions 
laid down in the grant agreement. 

to 

Changing  bank  guarantees  every  time  the 
pre-financing is cleared creates unnecessary 
work  for  the  services  and  for  beneficiaries. 
It is proposed to let the AO estimate if this 
is relevant for the supported project. 

In the cases referred to in the second subparagraph 
of  paragraph  1,  it  shall  be  released  only  upon 
payment of the balance. 

In the cases referred to in the second subparagraph 
of  paragraph  1,  it  shall  be  released  only  upon 
payment of the balance. 

5. 
The  authorising  officer  responsible  may 
waive  the  obligation  laid  down  in  paragraph  2  for 
public-sector 
international 
bodies 
organisations referred to in Article 43. 

and 

the 

5. 
The  authorising  officer  responsible  may 
waive  the  obligation  laid  down  in  paragraph  2  for 
public-sector 
international 
bodies 
organisations referred to in Article 43. 

and 

the 

The  authorising  officer  responsible  may  also 
exempt from that obligation beneficiaries who have 

The  authorising  officer  responsible  may  also 
exempt from that obligation beneficiaries who have 

EN 

 Error! Unknown document property name.  EN 

 
 
 
 
 
 
concluded  a  framework  partnership  agreement 
under Article 163. 

concluded  a  framework  partnership  agreement 
under Article 163. 

Article 183 
Suspension and reduction of grants 
(Article 119 of the Financial Regulation) 

Article 183 
Suspension and reduction of grants 
(Article 119 of the Financial Regulation) 

The authorising officer responsible shall suspend 
payments in the following cases: 

(a) 
where the agreed action or work programme 
is  not  carried  out  at  all,  or  is  not  carried  out 
properly, in full or on time; 

where  amounts  exceeding  the  financing 

(b) 
ceilings set in the agreement have been paid; 

A  framework  procedure  is  detailed  for 
suspension 
agreement 
the 
of 
(protection of beneficiaries). 

grant 

Reference  deleted  :  this  provision  is  an  IR 
of Article 119 FR 

Restructuring:  substance  of  last  paragraph 
of this Article. 

1.  The  execution  of  the  grant  agreement  or 
decision  or  the  participation  of  a  beneficiary  in 
their  execution  may  be  suspended  in  order  to 
verify  whether  presumed  substantial  errors  or 
irregularities  or  fraud  or  breach  of  obligations 
have  actually  occurred.  If 
they  are  not 
confirmed,  execution  shall  resume  as  soon  as 
possible. (a)  where  the  agreed  action  or  work 
programme is not carried out at all, or is not carried 
out properly, in full or on time; 

2. Where the agreed action or work programme 
is not carried out or is not carried out properly, 
the  authorising  officer  responsible  shall,  after 
giving the beneficiary the opportunity to present 
his comments, either reduce or recover the grant 
in  proportion,  depending  on  the  stage  of  the 
procedure. 

 (b)  where  amounts  exceeding  the  financing 
ceilings set in the agreement have been paid; 

EN 

 Error! Unknown document property name.  EN 

 
 
 
where the amounts paid in accordance with 
(c) 
the  grant  agreement  are  higher  than  the  real  costs 
incurred by the beneficiary for the action or where 
the operating budget reveals a surplus ex post. 

3.  In  case  of  recurrent  errors  or  irregularities 
attributable  to  the  beneficiary  and  having  an 
impact  on  a  number  of  grants  awarded  to  him 
under similar conditions, the authorising officer 
may  proceed  to  financial  corrections  for  all  the 
grants  concerned  and  within  the  audit  period 
defined in the grant agreements or decisions, by 
either  reducing  the  grants  or  recovering  from 
the beneficiary.   

The amount of financial corrections to be made 
shall  be  determined  wherever  possible  and 
practicable  on  the  basis  of  actual  costs  unduly 
declared  as  eligible  for  each  grant  concerned, 
of 
regard 
having 
proportionality.  

principle 

the 

to 

Where  it  is  not  possible  or  practicable  to 
quantify the amount of ineligible costs precisely, 
the  authorising  officer  responsible  may  base 
financial  corrections  on  extrapolation  or  a  flat 
rate,  having  regard 
the  principle  of 
proportionality.  The  correction  shall  be  made 
after an adversarial procedure. 

to 

(c) 
where the amounts paid in accordance with 
the  grant  agreement  are  higher  than  the  real  costs 
incurred by the beneficiary for the action or where 
the operating budget reveals a surplus ex post. 

Currently,  each  grant  agreement  is  strictly 
separated  from  the  others  even  if  the 
beneficiary is a multi-beneficiary. 

that  allows 

its  payments 

the  Commission 

Currently,  there  is  no  legal  base  in  the 
FR/IR 
to 
for  non-audited 
suspend 
find 
projects  when  ex  post  controls 
recurrent errors. This possibility is currently 
only foreseen in Article II.16.2 of the model 
grant 
the 
Commission. 

agreement 

adopted 

by 

In  order  to  have  a  legal  base  for  the 
suspension  of  payments  of  non-audited 
projects,  this  possibility  should  be  included 
in Article 183 IR  

inserted:  proportionality; 
Guaranties  are 
only files that can still be audited under the 
agreement 
last 
(5  year  period 
payment), contradictory procedure. 

from 

Depending on the stage reached in the procedure, 
the authorising officer shall, after giving the 

Depending  on  the  stage  reached  in  the  procedure, 
the  authorising  officer  shall,  after  giving  the 

Restructuring: 

substance  moved 

to 

EN 

 Error! Unknown document property name.  EN 

 
 
 
beneficiary or beneficiaries the opportunity to 
present their comments, either reduce the grant or 
demand reimbursement pro rata by the beneficiary 
or beneficiaries. 

beneficiary  or  beneficiaries  the  opportunity  to 
present  their  comments,  either  reduce  the  grant  or 
demand  reimbursement  pro  rata  by  the  beneficiary 
or beneficiaries. 

paragraph 3 

CHAPTER 5 
IMPLEMENTATION 

CHAPTER 5 
IMPLEMENTATION 

Article 184 
Implementation contracts 
(Article 120 of the Financial Regulation) 

Article 184 
Implementation contracts 
(Article 120 of the Financial Regulation) 

1. 
Without  prejudice  to  the  application  of  the 
Directive 2004/18/EC, where implementation of the 
assisted  actions  requires  the  award  of  procurement 
contracts,  beneficiaries  of  grants  shall  award  the 
contract  to  the  tender  offering  best  value  for 
money, that is to say, to the tender offering the best 
price-quality  ratio,  while  taking  care    to  avoid  any 
conflict of interests. 

1. 
Without  prejudice  to  the  application  of  the 
Directive 2004/18/EC, where implementation of the 
assisted  actions  requires  the  award  of  procurement 
contracts,  beneficiaries  of  grants  shall  award  the 
contract  to  the  tender  offering  best  value  for 
money, that is to say, to the tender offering the best 
price-quality  ratio  or,  as  appropriate,  to  the  tender 
offering the lowest price, while taking care to avoid 
any conflict of interests. 

Where 

2. 
the  assisted 
implementation  of 
actions  requires  the  award  of  a  procurement 
contract  with  a  value  of  more  than  EUR  60  000,  , 
the  authorising  officer  responsible  may  require 
beneficiaries to abide by special rules in addition to 
those referred to in paragraph 1. 

Where 

2. 
the  assisted 
implementation  of 
actions  requires  the  award  of  a  procurement 
contract  with  a  value  of  more  than  EUR  60  000,, 
the  authorising  officer  responsible  may  require 
beneficiaries to abide by special rules in addition to 
those referred to in paragraph 1. 

Those  special  rules  shall  be  based  on  rules 
the  Financial  Regulation  and 
contained 

in 

Those  special  rules  shall  be  based  on  rules 
the  Financial  Regulation  and 
contained 

in 

EN 

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determined  with  due  regard  for  the  value  of  the 
contracts  concerned, 
the 
Community contribution in relation to the total cost 
of  the  action  and  the  risk.  Such  special  rules  shall 
be included in the grant decision or agreement. 

the  relative  size  of 

the  relative  size  of 

determined  with  due  regard  for  the  value  of  the 
contracts  concerned, 
the 
Community  Union  contribution  in  relation  to  the 
total  cost  of  the  action  and  the  risk.  Such  special 
rules  shall  be  included  in  the  grant  decision  or 
agreement. 

Article 184a 
Financial support to third parties 
(Article 120(2) of the Financial Regulation) 

Article 184a 
Financial support to third parties 
(Article 120(2) of the Financial Regulation) 

Provided  the  objectives  or  results  to  be 
1. 
obtained  are  sufficiently  detailed  in  the  conditions 
referred  to  in  Article  120(2)(b)  of  the  Financial 
Regulation,  the  margin  of  discretion  may  be 
considered to be exhausted if the grant decision or 
agreement also specifies: 

Provided  the  objectives  or  results  to  be 
1. 
obtained  are  sufficiently  detailed  in  the  conditions 
referred  to  in  Article  120(2)(b)  of  the  Financial 
Regulation,  the  margin  of  discretion  may  be 
considered to be exhausted if the grant decision or 
agreement also specifies: 

A unique regime is provided for authorised 
cascading grants as far as the redistribution 
concerned low value sub-grants and that the 
key  elements  of  the  awarding  process  is 
controlled  by  the  Commission  and  laid 
down in the agreement/ decision. 

the  minimum  and  maximum  amounts  of 
(a) 
financial  support  that  can  be  paid  to  a  third  party 
and criteria for determining the exact amount; 

the  minimum  and  maximum  amounts  of 
(a) 
financial  support  that  can  be  paid  to  a  third  party 
which  shall  not  exceed  Euro  50,000  and  the 
criteria for determining the exact amount; 

The  global  threshold  limiting  the  amount 
redistributed is deleted, as it is not possible 
to  find  an  adequate  threshold  neither  in 
terms of percentage of the grant given nor in 
terms of amount. This maximum amount is 
left to the AO.  

the  different  types  of  activity  that  may 
(b) 
receive  such  financial  support,  on  the  basis  of  a 
fixed list. 

the  different  types  of  activity  that  may 
(b) 
receive  such  financial  support,  on  the  basis  of  a 
fixed list; 

the  different  types  of  activity  that  may 
(b) 
receive  such  financial  support,  on  the  basis  of  a 

(c) 
the definition of the persons or categories 
of  persons  which  may  receive  such  financial 

EN 

 Error! Unknown document property name.  EN 

 
 
 
 
fixed list. 

support and the criteria to award it; 

(b) 
the  different  types  of  activity  that  may 
receive  such  financial  support,  on  the  basis  of  a 
fixed list. 

the  procedures 

(d) 
financial support. 

for  awarding 

this 

As 
the 
the  Commission  will  draft 
agreement,  the  principles  of  the  FR  will  be 
respected. 

2. 
For  the  purpose  of  Article  120(2)(c)  of  the 
Financial  Regulation,  the  maximum  amount  of 
financial  support  that  may  be  paid  to  third  parties 
by  a  beneficiary  shall  be  EUR 100 000,  with  a 
maximum of EUR 10 000 per each third party. 

2. 
For  the  purpose  of  Article  120(2)(c)  of  the 
Financial  Regulation,  the  maximum  amount  of 
financial  support  that  may  be  paid  to  third  parties 
by  a  beneficiary  shall  be  EUR 100 000,  with  a 
maximum of EUR 10 000 per each third party. 

) 

EN 

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TITLE VII 
PRESENTATION OF THE ACCOUNTS 
AND ACCOUNTING 

TITLE VII 
PRESENTATION OF THE ACCOUNTS 
AND ACCOUNTING 

CHAPTER 1 
PRESENTATION OF THE ACCOUNTS 

CHAPTER 1 
PRESENTATION OF THE ACCOUNTS 

Article 185 
Report on budgetary and financial management 
during the year 
(Article 122 of the Financial Regulation) 

Article 185 
Report on budgetary and financial management 
during the year 
(Article 122 of the Financial Regulation) 

The report on budgetary and financial management 
during  the  year  shall  give  an  accurate  description 
of: 

The report on budgetary and financial management 
during  the  year  shall  give  an  accurate  description 
of: 

(a) 
the  achievement  of  the  objectives  for  the 
year,  in  accordance  with  the  principle  of  sound 
financial management; 

(a) 
the  achievement  of  the  objectives  for  the 
year,  in  accordance  with  the  principle  of  sound 
financial management; 

(b) 
the financial situation and the events which 
have had a significant influence on activities during 
the year. 

(b) 
the financial situation and the events which 
have had a significant influence on activities during 
the year. 

be 

The report on budgetary and financial management 
shall 
on 
implementation of the budget referred to in Article 
121 of the Financial Regulation. 

separate 

reports 

from 

the 

be 

The report on budgetary and financial management 
shall 
on 
implementation of the budget referred to in Article 
121 of the Financial Regulation. 

separate 

reports 

from 

the 

EN 

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Article 186 
Exception to the accounting principles 
(Article 124 of the Financial Regulation) 

Article 186 
Exception to the accounting principles 
(Article 124 of the Financial Regulation) 

Where,  in  a  specific  case,  the  accounting  officers 
consider  that  an  exception  should  be  made  to  the 
content of one of the accounting principles defined 
in Articles 187 to 1941, that exception shall be duly 
substantiated  and  reported  in  the  annex  to  the 
financial statements referred to in Article 203. 

Where,  in  a  specific  case,  the  accounting  officers 
consider  that  an  exception  should  be  made  to  the 
content of one of the accounting principles defined 
in Articles 187 to 1941, that exception shall be duly 
substantiated  and  reported  in  the  annex  to  the 
financial statements referred to in Article 203. 

Article 187 
Going-concern principle 
(Article 124 of the Financial Regulation) 

Article 187 
Going-concern principle 
(Article 124 of the Financial Regulation) 

1. 
The going-concern principle means  that  for 
the  purposes  of  preparing  the  financial  statements, 
the institutions and the bodies referred to in Article 
121 of the Financial Regulation shall be deemed to 
be established for an indefinite duration. 

1. 
The  going-concern principle  means that for 
the  purposes  of  preparing  the  financial  statements, 
the institutions and the bodies referred to in Article 
121 of the Financial Regulation shall be deemed to 
be established for an indefinite duration. 

2. 
Where  there  are  objective  indications  that 
an institution or a body referred to in Article 121 of 
the  Financial  Regulation  is  to  cease  its  activities, 
the accounting officer shall present that information 
in the annex, indicating the reasons. The accounting 
officer shall apply the accounting rules with a view 
the 
to  determining 
institution or body concerned. 

liquidation  value  of 

the 

2. 
Where  there  are  objective  indications  that 
an institution or a body referred to in Article 121 of 
the  Financial  Regulation  is  to  cease  its  activities, 
the accounting officer shall present that information 
in the annex, indicating the reasons. The accounting 
officer shall apply the accounting rules with a view 
the 
to  determining 
institution or body concerned. 

liquidation  value  of 

the 

EN 

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Article 188 
Principle of prudence 
(Article 124 of the Financial Regulation) 

Article 188 
Principle of prudence 
(Article 124 of the Financial Regulation) 

The  principle  of  prudence  means  that  assets  and 
income  shall  not  be  overstated  and  liabilities  and 
charges  shall  not  be  understated.  However,  the 
principle of prudence does not allow the creation of 
hidden reserves or undue provisions. 

The  principle  of  prudence  means  that  assets  and 
income  shall  not  be  overstated  and  liabilities  and 
charges  shall  not  be  understated.  However,  the 
principle of prudence does not allow the creation of 
hidden reserves or undue provisions. 

Article 189 
Principle of consistent accounting methods 
(Article 124 of the Financial Regulation) 

Article 189 
Principle of consistency of preparation consistent 
accounting methods 
(Article 124 of the Financial Regulation) 

In line with Article 124 FR. 

1. 
The  principle  of  consistent  accounting 
methods means that the structure of the components 
of  the  financial  statements  and  the  accounting 
methods  and  valuation  rules  may  not  be  changed 
from one year to the next. 

1. 
The  principle  of  consistent  accounting 
methods means that the structure of the components 
of  the  financial  statements  and  the  accounting 
methods  and  valuation  rules  may  not  be  changed 
from one year to the next. 

The  Commission's  accounting  officer  may 
2. 
not  depart 
the  principle  of  consistent 
accounting  methods  other  than  in  exceptional 
circumstances, in particular: 

from 

The  Commission's  accounting  officer  may 
2. 
not  depart 
the  principle  of  consistent 
accounting  methods  other  than  in  exceptional 
circumstances, in particular: 

from 

in  the  event  of  a  significant  change  in  the 

(a) 
nature of the entity's operations; 

in  the  event  of  a  significant  change  in  the 

(a) 
nature of the entity's operations; 

(b) 

where the change made is for the sake of a  (b) 

where the change made is for the sake of a 

EN 

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more  appropriate  presentation  of  the  accounting 
operations. 

more  appropriate  presentation  of  the  accounting 
operations. 

Article 190 
Principle of comparability of information 
(Article 124 of the Financial Regulation) 

Article 190 
Principle of comparative comparability of 
information 
(Article 124 of the Financial Regulation) 

In line with Article 124 FR. 

The 

principle 

1. 
of 
information  means  that  for  each  item  the  financial 
statements  shall  also  show  the  amount  of  the 
corresponding item the previous year. 

comparability 

of 

The 

principle 

1. 
of 
information  means  that  for  each  item  the  financial 
statements  shall  also  show  the  amount  of  the 
corresponding item the previous year. 

comparability 

of 

Where,  pursuant 

to  paragraph  1, 

2. 
the 
presentation  or  the  classification  of  one  of  the 
components of the financial statements is changed, 
the  corresponding  amounts  for  the  previous  year 
shall be made comparable and reclassified. 

Where,  pursuant 

to  paragraph  1, 

2. 
the 
presentation  or  the  classification  of  one  of  the 
components of the financial statements is changed, 
the  corresponding  amounts  for  the  previous  year 
shall be made comparable and reclassified. 

Where it is impossible to reclassify items, this shall 
be explained in the annex referred to in Article 203. 

Where it is impossible to reclassify items, this shall 
be explained in the annex referred to in Article 203. 

Article 191 
Materiality principle 
(Article 124 of the Financial Regulation) 

Article 191 
Materiality and aggregation principle 
(Article 124 of the Financial Regulation) 

In line with Article 124 FR. 

The  materiality  principle  means  that  all 
1. 
operations  which  are  of  significance  for 
the 
information  sought  shall  be  taken  into  account  in 
the  financial  statements.  Materiality  shall  be 

The  materiality  principle  means  that  all 
1. 
operations  which  are  of  significance  for 
the 
information  sought  shall  be  taken  into  account  in 
the  financial  statements.  Materiality  shall  be 

EN 

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assessed in particular by reference to the nature of 
the transaction or the amount. 

assessed in particular by reference to the nature of 
the transaction or the amount. 

2. 

Transactions may be aggregated where: 

2. 

Transactions may be aggregated where: 

the transactions are identical in nature, even 

(a) 
if the amounts are large; 

the transactions are identical in nature, even 

(a) 
if the amounts are large; 

(b) 

the amounts are negligible; 

(b) 

the amounts are negligible; 

aggregation  makes 

(c) 
financial statements. 

for  clarity 

in 

the 

aggregation  makes 

(c) 
financial statements. 

for  clarity 

in 

the 

Article 192 
No-netting principle 
(Article 124 of the Financial Regulation) 

Article 192 
No-netting principle 
(Article 124 of the Financial Regulation) 

In line with Article 124 FR. 

The no-netting principle means that receivables and 
debts may not be offset against each other, nor may 
charges  and  income,  save  where  charges  and 
income  derive  from  the  same  transaction,  from 
similar transactions or from hedging operations and 
provided that they are not individually material. 

The no-netting principle means that receivables and 
debts may not be offset against each other, nor may 
charges  and  income,  save  where  charges  and 
income  derive  from  the  same  transaction,  from 
similar transactions or from hedging operations and 
provided that they are not individually material. 

Article 193 
Principle of reality over appearance 
(Article 124 of the Financial Regulation) 

The principle of reality over appearance means that 
financial 
recorded 
accounting  events 

the 

in 

Article 193 
Principle of substance over form reality over 
appearance 
(Article 124 of the Financial Regulation) 

The  principle  of  reality  substance  over  form 
appearance  means  that  accounting  events  recorded 

In line with Article 124 FR. 

EN 

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statements  shall  be  presented  by  reference  to  their 
economic nature. 

in  the  financial  statements  shall  be  presented  by 
reference to their economic nature. 

Article 194 
Accrual-based accounting principles 
(Article 125 of the Financial Regulation) 

Article 194 
Accrual-based accounting principles 
(Article 125 of the Financial Regulation) 

1.  The  accrual-based  accounting  principle  means 
that transactions and events shall be entered in the 
accounts  when  they  occur  and  not  when  amounts 
are  actually  paid  or  recovered.  They  shall  be 
booked to the financial years to which they relate. 

1.  The  accrual-based  accounting  principle  means 
that transactions and other events shall be shall be 
recognised  and  entered  into  the  accounts  when 
they occur and not when amounts are actually paid 
or recovered cash or its equivalent is received or 
paid. 

They  shall  be  booked  to  the  financial  years  to 
which they relate. 

Textual  improvements  and  clarifications  of 
the principle of accounting on accrual basis 
suggested by IPSAS's rules. 

Transactions  and  events  shall  be  entered  in  the 
financial 
accounts  and  recognised 
statements  of  the  periods  to  which  they  relate. 
The 
accrual 
accounting  shall  mean  assets,  liabilities,  net 
assets or equity, revenue and expenses. 

recognised  under 

elements 

the 

in 

2.  The  accounting  methods  provided  for  in  Article 
133  of  the  Financial  Regulation  shall  specify  the 
obligating event for the entry of each transaction in 
the accounts. 

2.  The  accounting  methods  provided  for  in  Article 
133  of  the  Financial  Regulation  shall  specify  the 
obligating event for the entry of each transaction in 
the accounts. 

Article 199 
Economic outturn account 

Article 199 
Statement of financial performance Economic 

EN 

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(Article 126 of the Financial Regulation) 

outturn account 
(Article 126 of the Financial Regulation) 

The  economic  outturn  account  shall  show  the 
the  year,  classified 
income  and  charges  for 
according to their nature. 

of 

statement 

The 
financial  performance 
economic  outturn  account  shall  show  the  income 
and  charges  for  the  year,  classified  according  to 
their nature. 

Modification based upon IPSAS's rules. 

Article 201 
Cash flow table 
(Article 126 of the Financial Regulation) 

Article 201 
Cash flow statement table 
 (Article 126 of the Financial Regulation) 

The cash flow table shall show treasury 
movements. 

The cash flow statement table shall show treasury 
movements. 

Modification based upon IPSAS's rules. 

The treasury shall be made up of the following: 

The treasury shall be made up of the following: 

(a)  cash in hand; 

(a)  cash in hand; 

(b)  bank accounts and deposits payable on 

(b)  bank accounts and deposits payable on 

demand; and 

demand; and 

(c)  other disposable assets which can quickly be 
converted to cash and whose value is stable. 

(c)  other disposable assets which can quickly be 
converted to cash and whose value is stable. 

Article 203 
Annex to the financial statements 
(Article 126 of the Financial Regulation) 

Article 203 
Annex  Notes to the financial statements 
(Article 126 of the Financial Regulation) 

EN 

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The  annex  referred  to  in  Article  126  of  the 
Financial  Regulation  shall  form  an  integral  part  of 
the financial statements. It shall contain at least the 
following information: 

The  annex  notes  referred  to  in  Article  126  of  the 
Financial  Regulation  shall  form  an  integral  part  of 
the financial statements. It shall contain at least the 
following information: 

Modification based upon IPSAS's rules. 

(A)  ACCOUNTING 
METHODS; 

PRINCIPLES, 

RULES  AND  

(A)  ACCOUNTING 
METHODS; 

PRINCIPLES, 

RULES  AND  

notes, 

explanatory 

b) 
additional 
information  not  contained  in  the  body  of  the 
financial  statements  which  is  necessary  for  an 
accurate picture; 

supplying 

notes, 

explanatory 

b) 
additional 
information  not  contained  in  the  body  of  the 
financial  statements  which  is  necessary  for  an 
accurate picture; 

supplying 

commitments 

off-balance-sheet 

(c) 
showing 
entitlements  and  obligations  in  the  balance  sheet 
which  could  have  a  material  impact  on  the  assets 
and liabilities, the financial situation or the result of 
the entity concerned. 

commitments 

off-balance-sheet 

(c) 
showing 
entitlements  and  obligations  in  the  balance  sheet 
which  could  have  a  material  impact  on  the  assets 
and liabilities, the financial situation or the result of 
the entity concerned. 

Article 204 
Explanatory notes 
(Article 126 of the Financial Regulation) 

Article 204 
Explanatory notes 
(Article 126 of the Financial Regulation) 

The explanatory notes shall be presented with cross 
references to the items in the financial statements to 
which  they  relate  and  in  the  same  order  of 
presentation. 

The explanatory notes shall be presented with cross 
references to the items in the financial statements to 
which  they  relate  and  in  the  same  order  of 
presentation. 

EN 

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Article 205 
Budgetary outturn account 
(Article 127 of the Financial Regulation) 

Article 205 
Budgetary outturn accounts 
(Article 127 of the Financial Regulation) 

In line with Article 127 F.R. 

The  budgetary  outturn  account 

1. 
contain: 

shall 

The  budgetary  outturn  accounts  shall 

1. 
contain: 

(a) 

information on revenue comprising: 

(a) 

information on revenue comprising: 

changes  in  the  revenue  estimates  in  the 

(i) 
budget; 

changes  in  the  revenue  estimates  in  the 

(i) 
budget; 

(ii) 

the revenue outturn; 

(ii) 

the revenue outturn; 

(iii) 

entitlements established; 

(iii) 

entitlements established; 

(b) 
information  showing  changes  in  the  total 
commitment and payment appropriations available; 

(b) 
information  showing  changes  in  the  total 
commitment and payment appropriations available; 

(c) 
information  showing  the  use  made  of  the 
total  commitment  and  payment  appropriations 
available; 

(c) 
information  showing  the  use  made  of  the 
total  commitment  and  payment  appropriations 
available; 

information 

(d) 
commitments 
outstanding,  those  carried  over  from  the  previous 
year and those made during the year. 

showing 

information 

(d) 
commitments 
outstanding,  those  carried  over  from  the  previous 
year and those made during the year. 

showing 

As  regards 

2. 
information  on  revenue,  a 
statement  shall  also  be  attached  showing,  for  each 
Member  State,  the  breakdown  of  amounts  of  own 
resources  still  to  be  recovered  at  the  end  of  the 

As  regards 

2. 
information  on  revenue,  a 
statement  shall  also  be  attached  showing,  for  each 
Member  State,  the  breakdown  of  amounts  of  own 
resources  still  to  be  recovered  at  the  end  of  the 

EN 

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financial year and covered by a recovery order. 

financial year and covered by a recovery order. 

Article 206 bis 
Modalités de transmission des comptes 
(Article 129 of the Financial Regulation) 

Provisional  accounts  and  the  final  accounts 
referred  to  in  Articles  128  and  129  of  the 
Financial  Regulation  may  be  sent  by  electronic 
means. 

Current  practise  about  communication 
between institution's accounting officers and 
agencies. 

CHAPTER 2 
(CHAPTER 3 OF THE FINANCIAL 
REGULATION) 
ACCOUNTING 

CHAPTER 2 
(CHAPTER 3 OF THE FINANCIAL 
REGULATION) 
ACCOUNTING 

SECTION 1 
ORGANISATION OF THE ACCOUNTS 

SECTION 1 
ORGANISATION OF THE ACCOUNTS 

Article 207 
Organisation of the accounts 
(Article 132 of the Financial Regulation) 

Article 207 
Organisation of the accounts 
(Article 132 of the Financial Regulation) 

1. 
The  accounting  officer  of  each  institution 
and body referred to in Article 121 of the Financial 
Regulation  shall  draw  up  and  keep  updated 
the 
documents  describing 
accounts  and  accounting  procedures  of  his 

the  organisation  of 

1. 
The  accounting  officer  of  each  institution 
and body referred to in Article 121 of the Financial 
Regulation  shall  draw  up  and  keep  updated 
the 
documents  describing 
accounts  and  accounting  procedures  of  his 

the  organisation  of 

EN 

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institution. 

institution. 

2. 
In  drawing  up  the  financial  statements,  as 
little  use  as  possible  shall  be  made  of  information 
from outside the accounts. 

2. 
In  drawing  up  the  financial  statements,  as 
little  use  as  possible  shall  be  made  of  information 
from outside the accounts. 

3. 
Budget  revenue  and  expenditure  shall  be 
recorded  in  the  computerised  system  referred  to  in 
Article  208,  according  to  the  economic  nature  of 
the operation, as current revenue or expenditure or 
as capital. 

3. 
Budget  revenue  and  expenditure  shall  be 
recorded  in  the  computerised  system  referred  to  in 
Article  208,  according  to  the  economic  nature  of 
the operation, as current revenue or expenditure or 
as capital. 

Article 208 
Computerised systems 
(Article 132 of the Financial Regulation) 

Article 208 
Computerised systems 
(Article 132 of the Financial Regulation) 

The accounts shall be kept with the help of 

1. 
an integrated computerised system. 

The accounts shall be kept with the help of 

1. 
an integrated computerised system. 

2. 
Where 
computerised 
systems and subsystems shall be described in full. 

accounts 
systems  and 

subsystems, 

using 
such 

kept 

are 

2. 
Where 
computerised 
systems and subsystems shall be described in full. 

accounts 
systems  and 

subsystems, 

using 
such 

kept 

are 

That description shall define the content of all data 
fields and specify how the system treats individual 
operations. It shall state how the system guarantees 
the  existence  of  a  complete  audit  trail  for  each 
operation  and  for  any  change  made 
the 
computerised  systems  and  subsystems  so  that  it  is 
possible  at  any  time  to  identify  the  nature  of  the 
change and the person who made it. 

to 

That description shall define the content of all data 
fields and specify how the system treats individual 
operations. It shall state how the system guarantees 
the  existence  of  a  complete  audit  trail  for  each 
operation  and  for  any  change  made 
the 
computerised  systems  and  subsystems  so  that  it  is 
possible  at  any  time  to  identify  the  nature  of  the 
change and the person who made it. 

to 

EN 

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The  description  of  computerised  accounting 
systems  and  subsystems  shall  indicate  any  links 
between  those  systems  and  the  central  accounting 
system,  particularly  as  regards  the  transfer  of  data 
and the reconciliation of balances. 

The  description  of  computerised  accounting 
systems  and  subsystems  shall  indicate  any  links 
between  those  systems  and  the  central  accounting 
system,  particularly  as  regards  the  transfer  of  data 
and the reconciliation of balances. 

3. 
Access  to  the  computerised  systems  and 
subsystems  shall  be  confined  to  persons  included 
on  a  list  of  authorised  users  which  is  kept  and 
updated by each institution. 

3. 
Access  to  the  computerised  systems  and 
subsystems  shall  be  confined  to  persons  included 
on  a  list  of  authorised  users  which  is  kept  and 
updated by each institution. 

SECTION 2 
ACCOUNTING LEDGERS 

SECTION 2 
ACCOUNTING LEDGERS 

Article 209 
Accounting ledgers 
(Article 135 of the Financial Regulation) 

Article 209 
Accounting ledgers 
(Article 135 of the Financial Regulation) 

Each institution and each body referred to in Article 
121 of the Financial regulation shall keep a journal, 
a general ledger and an inventory 

Each institution and each body referred to in Article 
121 of the Financial regulation shall keep a journal, 
a  general  ledger  and  at  least  sub-ledgers  for 
debtors, creditors and fixed assets an inventory  

The  accounting  ledgers  shall  consist  of  electronic 
documents  which  are  identified  by  the  accounting 
officer  and  offer  full  guarantees  for  use  as 
evidence. 
Entries  in  the  journal  shall  be  transferred  to  the 
general  ledger,  itemised  according  to  the  chart  of 
accounts referred to in Article 212 

The  accounting  ledgers  shall  consist  of  electronic 
documents  which  are  identified  by  the  accounting 
officer  and  offer  full  guarantees  for  use  as 
evidence. 
Entries  in  the  journal  shall  be  transferred  to  the 
general  ledger,  itemised  according  to  the  chart  of 
accounts referred to in Article 212 

EN 

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More accurate terminology.  

 
 
 
 
 
 
 
 
 
The journal and the general ledger may be split into 
as  many  special  journals  and  special  ledgers  are 
necessary to meet requirements. 

The journal and the general ledger may be split into 
as  many  special  journals  and  special  ledgers  are 
necessary to meet requirements. 

Entries  recorded  in  special  journals  and  special 
ledgers shall be centralised at least every month in 
the journal and in the general ledger. 

Entries  recorded  in  special  journals  and  special 
ledgers shall be centralised at least every month in 
the journal and in the general ledger. 

Article 210 
Trial balance 
(Article 135 of the Financial Regulation) 

Article 210 
Trial balance 
(Article 135 of the Financial Regulation) 

Each institution and body referred to in Article 121 
of  the  Financial  Regulation  shall  establish  a  trial 
balance  covering  all  the  accounts  of  the  general 
accounts, including the accounts cleared during the 
year, with, in each case: 

Each institution and body referred to in Article 121 
of  the  Financial  Regulation  shall  establish  a  trial 
balance  covering  all  the  accounts  of  the  general 
accounts, including the accounts cleared during the 
year, with, in each case: 

(a) 

account number; 

(a) 

account number; 

(b) 

description; 

(c) 

total debits; 

(d) 

total credits; 

(e) 

balance. 

(b) 

description; 

(c) 

total debits; 

(d) 

total credits; 

(e) 

balance. 

EN 

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Article 211 
Accounting reconciliations 
(Article 135 of the Financial Regulation) 

Article 211 
Accounting reconciliations 
(Article 135 of the Financial Regulation) 

1. 
The data in the general ledger shall be kept 
and  organised  in  such  a  way  as  to  justify  the 
content of each of the accounts included in the trial 
balance. 

1. 
The data in the general ledger shall be kept 
and  organised  in  such  a  way  as  to  justify  the 
content of each of the accounts included in the trial 
balance. 

As regards the inventory of fixed assets, the 

2. 
provisions of Articles 220 to 227 shall apply. 

As regards the inventory of fixed assets, the 

2. 
provisions of Articles 220 to 227 shall apply. 

SECTION 3 
CHART OF ACCOUNTS 

SECTION 3 
CHART OF ACCOUNTS 

SECTION 4 
REGISTRATION 

SECTION 4 
REGISTRATION 

Article 213 
Entries in the accounts 
(Article 135 of the Financial Regulation) 

Article 213 
Entries in the accounts 
(Article 135 of the Financial Regulation) 

Entries shall be made using the double entry 
1. 
method,  whereby  any  movement  or  variation 
recorded in the accounts shall be represented by an 
entry  establishing  an  equivalence  between  the 
amount  debited  and  the  amount  credited  in  the 

Entries shall be made using the double entry 
1. 
method,  whereby  any  movement  or  variation 
recorded in the accounts shall be represented by an 
entry  establishing  an  equivalence  between  the 
amount  debited  and  the  amount  credited  in  the 

EN 

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various accounts affected by that entry. 

various accounts affected by that entry. 

The  euro  counterpart  of  a 

2. 
transaction 
denominated in a currency other than the euro shall 
be calculated and entered in the accounts. 

The  euro  counterpart  of  a 

2. 
transaction 
denominated in a currency other than the euro shall 
be calculated and entered in the accounts. 

Transactions  in  foreign  currencies  in  accounts 
which  can  be  revalued  shall  be  revalued  at  least 
each time the accounts are closed. 

Transactions  in  foreign  currencies  in  accounts 
which  can  be  revalued  shall  be  revalued  at  least 
each time the accounts are closed. 

That  revaluation  shall  be  based  on  the  rates  laid 
down in accordance with Article 8. 

That  revaluation  shall  be  based  on  the  rates  laid 
down in accordance with Article 8. 

The rate to be used for conversion between the euro 
and another currency to draw up  the  balance sheet 
at  31  December  of  year  N  shall  be  that  of  the  last 
working day of year N. 

The rate to be used for conversion between the euro 
and another currency to draw up the balance sheet 
at  31  December  of  year  N  shall  be  that  of  the  last 
working day of year N. 

3. 
The  accounting rules  adopted under  Article 
133  of  the  Financial  Regulation  shall  specify  the 
conversion  and  re-evaluation  rules  to  be  provided 
for the purposes of accrual accounting. 

3. 
The accounting rules adopted under Article 
133  of  the  Financial  Regulation  shall  specify  the 
conversion  and  re-evaluation  rules  to  be  provided 
for the purposes of accrual accounting. 

Article 214 
Accounting records 
(Article 135 of the Financial Regulation) 

Article 214 
Accounting records 
(Article 135 of the Financial Regulation) 

All  accounting  records  shall  specify  the  origin, 
content  and  booking  reference  of  each  data  item 
and  the  references  of  the  relevant  supporting 
documents. 

All  accounting  records  shall  specify  the  origin, 
content  and  booking  reference  of  each  data  item 
and  the  references  of  the  relevant  supporting 
documents. 

EN 

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Article 215 
Supporting documents 
(Article 135 of the Financial Regulation) 

Article 215 
Supporting documents 
(Article 135 of the Financial Regulation) 

1. 
Each  entry  shall  be  based  on  a  dated  and 
numbered supporting document, produced on paper 
or on a medium which guarantees the reliability and 
safeguarding  of  its  content  for  the  periods  laid 
down in Article 49. 

1. 
Each  entry  shall  be  based  on  a  dated  and 
numbered supporting document, produced on paper 
or on a medium which guarantees the reliability and 
safeguarding  of  its  content  for  the  periods  laid 
down in Article 49. 

Operations  of  the  same  type,  carried  out  in 
2. 
the  same  place  and  on  the  same  day  may  be 
summarised in a single supporting document. 

Operations  of  the  same  type,  carried  out  in 
2. 
the  same  place  and  on  the  same  day  may  be 
summarised in a single supporting document. 

Article 216 
Recording in the journal 
(Article 135 of the Financial Regulation) 

Article 216 
Recording in the journal 
(Article 135 of the Financial Regulation) 

Accounting  operations  shall  be  recorded  in  the 
journal by one of the following methods, which are 
not mutually exclusive: 

Accounting  operations  shall  be  recorded  in  the 
journal by one of the following methods, which are 
not mutually exclusive: 

(a) 

day by day, operation by operation; 

(a) 

day by day, operation by operation; 

in  the  form  of  a  monthly  summary  of  the 
(b) 
total amounts involved in operations, provided that 
all  documents  allowing  verification  of  individual 
operations day by day are kept. 

in  the  form  of  a  monthly  summary  of  the 
(b) 
total amounts involved in operations, provided that 
all  documents  allowing  verification  of  individual 
operations day by day are kept. 

EN 

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Article 217 
Validation of entries 
(Article 135 of the Financial Regulation) 

Article 217 
Validation of entries 
(Article 135 of the Financial Regulation) 

1. 
Entries  in  the  journal  and  in  an  inventory 
ledger shall be made final by means of a validation 
procedure  prohibiting  any  change  to  or  deletion  of 
the entry. 

1. 
Entries  in  the  journal  and  in  an  inventory 
ledger shall be made final by means of a validation 
procedure  prohibiting  any  change  to  or  deletion  of 
the entry. 

A  closure  procedure  designed  to  freeze  the 
2. 
their 
chronology  of 
inviolability  shall  be  implemented  at  the  latest 
before the final financial statements are presented. 

records  and  guarantee 

A  closure  procedure  designed  to  freeze  the 
2. 
their 
chronology  of 
inviolability  shall  be  implemented  at  the  latest 
before the final financial statements are presented. 

records  and  guarantee 

SECTION 5 
RECONCILIATION AND VERIFICATION 

SECTION 5 
RECONCILIATION AND VERIFICATION 

Article 218 
Reconciliation of accounts 
(Article 135 of the Financial Regulation) 

Article 218 
Reconciliation of accounts 
(Article 135 of the Financial Regulation) 

1. The balance of accounts in the trial balance shall 
be reconciled periodically and at least at the annual 
closure,  with  the  data  from  the  management 
systems  used  by  authorising  officers  for 
the 
management  of  assets  and  liabilities  and  for  the 
daily input into the accounting system. 

1. The balance of accounts in the trial balance shall 
be reconciled periodically and at least at the annual 
closure,  with  the  data  from  the  management 
systems  used  by  authorising  officers  for 
the 
management  of  assets  and  liabilities  and  for  the 
daily input into the accounting system. 

2. Periodically, and at least whenever the accounts  2. Periodically, and at least whenever the accounts  Discriminate  between  balances  (in  the  first 

EN 

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are  closed,  the  accounting  officer  shall  check  that 
the  data  in  the  inventory  ledger  referred  to  in 
Article  209  correspond  to  the  actual  situation,  in 
particular as regards:  

are  closed,  the  accounting  officer  shall  check  that 
the  bank  balances  data  in  the  inventory  ledger 
referred  to  in  Article  209  correspond  to  the  actual 
situation, in particular as regards:  

paragraph)  and  fixed  assets  (in  the  second 
paragraph). 

(a) cash at bank, by reconciliation of the statements 
of account from financial institutions;  

(a) cash at bank, by reconciliation of the statements 
of account from financial institutions;  

(b)  cash  in  cash  offices,  by  reconciliation  with  the 
data in the cash book.  

(b)  cash  in  cash  offices,  by  reconciliation  with  the 
data in the cash book.  

The  fixed  assets  accounts  shall  be  reviewed  in 
accordance with Article 224. 

The  fixed  assets  accounts  shall  be  reviewed  in 
accordance with Article 224. 

3.  The  interinstitutional  liaison  accounts  shall  be 
reconciled and cleared monthly.  

3.  The  interinstitutional  liaison  accounts  shall  be 
reconciled and cleared monthly.  

Update in line with practice: these accounts 
are not cleared monthly. 

Clarification 
respective 
responsibilities  of  the  Accounting  officer 
and the authorising officer. 

the 

of 

4.  The  suspense  accounts  shall  be  reviewed 
annually by the accounting officer so that they can 
be cleared as soon as possible.  

4.  The  suspense  accounts  shall  be  opened  by  the 
accounting officer under the responsibility of the 
competent  authorising  officer.  They  shall  be 
reviewed  annually  by  the  accounting  officer  and 
shall so that they can be cleared as soon as possible 
by the competent authorising officer.  

EN 

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SECTION 6 
BUDGET ACCOUNTS 

SECTION 6 
BUDGET ACCOUNTS 

Article 219 
Content and keeping of budget accounts 
(Article 137 of the Financial Regulation) 

Article 219 
Content and keeping of budget accounts 
(Article 137 of the Financial Regulation) 

The  budget  accounts  shall  show,  for  each 

1. 
subdivision of the budget: 

The  budget  accounts  shall  show,  for  each 

1. 
subdivision of the budget: 

(a) 

in the case of expenditure: 

(a) 

in the case of expenditure: 

(i) 
the  appropriations  authorised  in  the  initial 
budget,  the  appropriations  entered  in  amending 
budgets, 
the 
appropriations  available  following  collection  of 
assigned  revenue,  transfers  of  appropriations  and 
the total appropriations thus available; 

the  appropriations  carried  over, 

(i) 
the  appropriations  authorised  in  the  initial 
budget,  the  appropriations  entered  in  amending 
budgets, 
the 
appropriations  available  following  collection  of 
assigned  revenue,  transfers  of  appropriations  and 
the total appropriations thus available; 

the  appropriations  carried  over, 

the  commitments  and  payments  in  respect 

(ii) 
of the financial year; 

the  commitments  and  payments  in  respect 

(ii) 
of the financial year; 

(b) 

in the case of revenue: 

(b) 

in the case of revenue: 

the  estimates  entered  in  the  initial  budget, 
(i) 
the  estimates  entered 
in  amending  budgets, 
assigned revenue and the total amount of estimates 
thus determined; 

the  estimates  entered  in  the  initial  budget, 
(i) 
the  estimates  entered 
in  amending  budgets, 
assigned revenue and the total amount of estimates 
thus determined; 

EN 

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the 

entitlements 

the 
(ii) 
amounts  recovered  in  respect  of  the  financial  year 
in question; 

established 

and 

the 

entitlements 

the 
(ii) 
amounts  recovered  in  respect  of  the  financial  year 
in question; 

established 

and 

the  commitments  still  to  be  paid  and 
(c) 
revenue  still  to  be  recovered  carried  forward  from 
previous financial years. 

the  commitments  still  to  be  paid  and 
(c) 
revenue  still  to  be  recovered  carried  forward  from 
previous financial years. 

The  commitment  appropriations  and  payment 
appropriations  referred  to  in  point  (a)  of  the  first 
subparagraph 
shown 
separately. 

shall  be  entered  and 

The  commitment  appropriations  and  payment 
appropriations  referred  to  in  point  (a)  of  the  first 
subparagraph 
shown 
separately. 

shall  be  entered  and 

The global provisional commitments relating to the 
EAGF  and  the  corresponding  payments  shall  also 
be recorded in the budget accounts. 

The global provisional commitments relating to the 
EAGF  and  the  corresponding  payments  shall  also 
be recorded in the budget accounts. 

Those commitments shall be presented in respect of 
total EAGF appropriations. 

Those commitments shall be presented in respect of 
total EAGF appropriations. 

2. 

The budget accounts shall show separately: 

2. 

The budget accounts shall show separately: 

the  use  of  appropriations  carried  over  and 

(a) 
the appropriations for the year; 

the  use  of  appropriations  carried  over  and 

(a) 
the appropriations for the year; 

(b) 

the clearance of outstanding commitments. 

(b) 

the clearance of outstanding commitments. 

On  the  revenue  side,  amounts  still  to  be  recovered 
from  previous  financial  years  shall  be  shown 
separately. 

On  the  revenue  side,  amounts  still  to  be  recovered 
from  previous  financial  years  shall  be  shown 
separately. 

3. 

The  budget  accounts  may  be  organised  in  3. 

The  budget  accounts  may  be  organised  in 

EN 

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such a way as to develop a cost accounting system. 

such a way as to develop a cost accounting system. 

The  budget  accounts  shall  be  kept  using 

4. 
computer systems, in books or on file cards. 

The  budget  accounts  shall  be  kept  using 

4. 
computer systems, in books or on file cards. 

CHAPTER 3 
(CHAPTER 4 OF THE FINANCIAL 
REGULATION) 
PROPERTY INVENTORIES 

CHAPTER 3 
(CHAPTER 4 OF THE FINANCIAL 
REGULATION) 
PROPERTY INVENTORIES 

Article 220 
Property inventories 
(Article 138 of the Financial Regulation) 

Article 220 
Property inventories 
(Article 138 of the Financial Regulation) 

The  system  of  property 
inventories  shall  be 
established by the authorising officer with technical 
assistance  from 
the  accounting  officer.  That 
inventory  system  must  supply  all  the  information 
required for keeping the accounts and safeguarding 
assets. 

The  system  of  property 
inventories  shall  be 
established by the authorising officer with technical 
assistance  from 
the  accounting  officer.  That 
inventory  system  must  supply  all  the  information 
required for keeping the accounts and safeguarding 
assets. 

Article 221 
Safeguarding property 
(Article 138 of the Financial Regulation) 

Article 221 
Safeguarding property 
(Article 138 of the Financial Regulation) 

Each  of  the  institutions  shall  adopt  provisions  on 
safeguarding 
their 
respective  balance  sheets  and  decide  which 
administrative  departments  are  responsible  for  the 

the  property 

included 

in 

Each  of  the  institutions  shall  adopt  provisions  on 
safeguarding 
their 
respective  balance  sheets  and  decide  which 
administrative  departments  are  responsible  for  the 

the  property 

included 

in 

EN 

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inventory system. 

inventory system. 

Article 222 
Entry of items in the inventory 
(Article 138 of the Financial Regulation) 

Article 222 
Entry of items in the inventory 
(Article 138 of the Financial Regulation) 

All items acquired with a period of use greater than 
one  year,  which  are  not  consumables,  and  whose 
purchase price or production cost is higher than that 
indicated  in  the  accounting  rules  adopted  under 
Article  133  of  the  Financial  Regulation  shall  be 
entered  in  the  inventory  and  recorded  in  the  fixed 
assets accounts. 

All items acquired with a period of use greater than 
one  year,  which  are  not  consumables,  and  whose 
purchase price or production cost is higher than that 
indicated  in  the  accounting  rules  adopted  under 
Article  133  of  the  Financial  Regulation  shall  be 
entered  in  the  inventory  and  recorded  in  the  fixed 
assets accounts. 

Article 223 
Content of the inventory for each item 
(Article 138 of the Financial Regulation) 

Article 223 
Content of the inventory for each item 
(Article 138 of the Financial Regulation) 

inventory  shall  contain  an  appropriate 
The 
description  of  each  item  and  specify  its  location, 
the date of acquisition and its unit cost. 

inventory  shall  contain  an  appropriate 
The 
description of each item and specify its location, or 
for  movable 
items,  the  service  or  person 
responsible,  the  date  of  acquisition  and  its  unit 
cost. 

Article 224 
Inventory checks 
(Article 138 of the Financial Regulation) 

Article 224 
Inventory checks of movable property 
(Article 138 of the Financial Regulation) 

Checks  only  make  sense  for  movable 
property, not buildings. 

Inventory  checks  carried  out  by  the  institutions 
shall be performed in such a way as to ensure that 
the 
item  physically  exists  and  matches 
each 

Inventory  checks  carried  out  by  the  institutions 
shall be performed in such a way as to ensure that 
the 
item  physically  exists  and  matches 
each 

EN 

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relevant  entry  in  the  inventory.  Such  checks  shall 
be  carried  out  under  an  annual  verification 
programme,  save  for  tangible  and  intangible  fixed 
assets,  which  shall  be  checked  at  least  on  a  three-
year basis. 

relevant  entry  in  the  inventory.  Such  checks  shall 
be  carried  out  under  an  annual  verification 
programme,  save  for  tangible  and  intangible  fixed 
assets,  which  shall  be  checked  at  least  on  a  three-
year basis. 

Article 225 
Resale of property 
(Article 138 of the Financial Regulation) 

Article 225 
Resale of property 
(Article 138 of the Financial Regulation) 

Members, officials or  other servants and  any  other 
staff  of  the  institutions  and  bodies  referred  to  in 
Article  121  of  the  Financial  Regulation  may  not 
acquire  items  that  are  resold  by  these  institutions 
and  bodies,  save  where  those  items  are  resold  by 
public tender procedure. 

Members, officials or  other servants and any other 
staff  of  the  institutions  and  bodies  referred  to  in 
Article  121  of  the  Financial  Regulation  may  not 
acquire  items  that  are  resold  by  these  institutions 
and  bodies,  save  where  those  items  are  resold  by 
public tender procedure. 

Article 226 
Procedure for sale of fixed assets 
(Article 138 of the Financial Regulation) 

Article 226 
Procedure for sale of fixed assets 
(Article 138 of the Financial Regulation) 

EN 

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1. Sales of fixed assets shall be advertised locally in 
appropriate  fashion,  if  the  unit  purchase  value  is 
EUR  8  100  or  more.  The  period  between 
last  announcement  and 
publication  of 
conclusion  of  the  sales  contract  shall  be  no  less 
than fourteen calendar days. 

the 

1. Sales of fixed assets shall be advertised locally in 
appropriate  fashion,  if  the  unit  purchase  value  is 
EUR  8  100  or  more.  The  period  between 
last  announcement  and 
publication  of 
conclusion  of  the  sales  contract  shall  be  no  less 
than fourteen calendar days. 

the 

Those sales shall be the subject of a notice of sale 
published  in  the  Official  Journal  of  the  European 
Communities, if the unit purchase value is EUR 391 
100  or  more.  Appropriate  advertising  may  also  be 
placed  in  the  Member  States’  press.  The  period 
between the date of publication of the notice in the 
Official Journal of the European Communities and 
conclusion  of  the  sales  contract  shall  be  no  less 
than one month. 

Those sales shall be the subject of a notice of sale 
published  in  the  Official  Journal  of  the  European 
Communities,  if  the  unit  purchase  value  is  EUR 
391 100 or more. Appropriate advertising may also 
be placed in the Member States’ press. The period 
between the date of publication of the notice in the 
Official Journal of the European Communities and 
conclusion  of  the  sales  contract  shall  be  no  less 
than one month. 

2. The institutions may forgo advertising where the 
cost  of  advertising  exceeds  the  expected  return 
from the operation. 

2. The institutions may forgo advertising where the 
cost  of  advertising  exceeds  the  expected  return 
from the operation. 

3. The institutions shall always endeavour to obtain 
the best price for sales of fixed assets. 

3. The institutions shall always endeavour to obtain 
the best price for sales of fixed assets. 

4. Paragraphs 1, 2 and 3 shall not apply to sales 
between  Union  institutions  and  their  Agencies 
and  bodies  referred  to  in  Article  185  of  the 
Financial Regulation. 

EN 

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It  would  be  disproportionate  to  apply  the 
procedure  of  this  Article 226 IR  for  sales 
between Union institutions and its agencies 
or bodies.   

This  article  does  not  apply  for  "sales" 
among  EU  Institutions,  since  a  sale  is  a 
form  of  a  contract  which  requires  both 
contracting parties to have legal personality. 

 
 
 
 
 
 
 
 
 
 
 
 
Article 227 

Article 227 

Procedure for disposing of fixed assets 

Procedure for disposing of fixed assets 

(Article 138 of the Financial Regulation) 

(Article 138 of the Financial Regulation) 

A  statement  or  record  shall  be  drawn  up  by  the 
authorising  officer  whenever  any  property  in  the 
inventory  is  sold,  given  away  free  of  charge, 
scrapped,  hired  out  or  missing  on  account  of  loss, 
theft or any other reason. 

A  statement  or  record  shall  be  drawn  up  by  the 
authorising  officer  whenever  any  property  in  the 
inventory, including buildings, is sold, given away 
free  of  charge,  scrapped,  hired  out  or  missing  on 
account of loss, theft or any other reason. 

The statement or record shall indicate in particular 
whether the item must be replaced at the expense of 
an  official  or  other  servant  of  the  Communities  or 
any other person. 

The statement or record shall indicate in particular 
whether the item must be replaced at the expense of 
an  official  or  other  servant  of  the  Communities  or 
any other person. 

Where  immovable  property  or  major  installations 
are  made  available  free  of  charge,  a  contract  must 
be  drawn  up  and  the  case  notified  in  an  annual 
report  sent  to  the  European  Parliament  and  the 
Council  when  the  preliminary  draft  budget  is 
presented. 

Where  immovable  property  or  major  installations 
are  made  available  free  of  charge,  a  contract  must 
be  drawn  up  and  the  case  notified  in  an  annual 
report  sent  to  the  European  Parliament  and  the 
Council  when  the  preliminary  draft  budget  is 
presented. 

Members,  officials  or  other  servants  and  any 
other staff of the institutions and bodies referred 
to in Article 121 of the Financial Regulation may 
not be recipients of the property in the inventory 
given away free of charge or scrapped. 

EN 

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For  exhaustiveness, 
preferable 
buildings in Article 227 FR. 

to 

it  would  be 
explicitly  mention 

For  clarity,  if  only  the  specific  cases  of 
availability 
are 
concerned, this should be mentioned. 

charge 

free 

of 

 
 
 
 
 
 
 
 
 
PART TWO 
SPECIAL PROVISIONS 

PART TWO 
SPECIAL PROVISIONS 

TITLE I 
(TITLE II OF PART II OF THE 
FINANCIAL REGULATION) 
STRUCTURAL FUNDS, COHESION 
FUND, EUROPEAN FISHERIES FUND 
AND EUROPEAN AGRICULTURAL 
FUND FOR RURAL DEVELOPMENT 

TITLE I 
(TITLE II OF PART II OF THE 
FINANCIAL REGULATION) 
STRUCTURAL FUNDS, COHESION 
FUND, EUROPEAN FISHERIES FUND 
AND EUROPEAN AGRICULTURAL 
FUND FOR RURAL DEVELOPMENT 

Article 228 
Repayment of payments on account 
(Article 157 of the Financial Regulation) 

Article 228 
Repayment of payments on account 
(Article 1576 of the Financial Regulation) 

In accordance with the regulations on the Structural 
Funds, the Cohesion Fund, the Structural Funds, the 
Cohesion  Fund,  the  European  Fisheries  Fund  and 
for  Rural 
the  European  Agricultural  Fund 
Development  the  repayment  in  full  or  in  part  of 
payments on account in respect of a given operation 
the 
shall  not  have 
reducing 
contribution  from 
the  operation 
concerned. 

the  effect  of 
to 

the  Fund 

In accordance with the regulations on the Structural 
Funds, the Cohesion Fund, the Structural Funds, the 
Cohesion  Fund,  the  European  Fisheries  Fund  and 
for  Rural 
the  European  Agricultural  Fund 
Development  the  repayment  in  full  or  in  part  of 
payments on account in respect of a given operation 
the 
shall  not  have 
reducing 
contribution  from 
the  operation 
concerned. 

the  effect  of 
to 

the  Fund 

Amounts repaid shall constitute assigned revenue in 
accordance  with  point  (f)  of  Article  18(1)  of  the 

Amounts repaid shall constitute assigned revenue in 
accordance  with  point  (c)  of  Article  18(3)  of  the 

EN 

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Words repeated. 

 
 
 
 
 
Financial Regulation. 

Financial Regulation. 

TITLE II 
(TITLE III OF THE FINANCIAL 
REGULATION) 
RESEARCH 

TITLE II 
(TITLE III OF THE FINANCIAL 
REGULATION) 
RESEARCH 

Article 229 
Types of operations 
(Article 160 of the Financial Regulation) 

Article 229 
Types of operations 
(Article 160 of the Financial Regulation) 

and 

The 

research 

indirect  action  under 

1. 
technological 
development  appropriations  shall  be  used  to  carry 
the 
out  direct  action, 
framework  programme  for  research  referred  to  in 
Article  166  of  the  EC  Treaty,  and  the  action 
referred  to  in  Article  165  of  that  Treaty  by 
participation 
in  programmes  and  competitive 
activities  conducted  by  the  Joint  Research  Centre 
(JRC). 

and 

The 

research 

indirect  action  under 

1. 
technological 
development  appropriations  shall  be  used  to  carry 
the 
out  direct  action, 
framework  programme  for  research  referred  to  in 
Article  166  of  the  EC  Treaty,  and  the  action 
referred  to  in  Article  165  of  that  Treaty  by 
participation 
in  programmes  and  competitive 
activities  conducted  by  the  Joint  Research  Centre 
(JRC). 

2. 
Direct  action  shall  be  carried  out  by  the 
establishments of the JRC and shall in principle be 
entirely  financed  from  the  budget.  It  shall  consist 
of: 

2. 
Direct  action  shall  be  carried  out  by  the 
establishments of the JRC and shall in principle be 
entirely  financed  from  the  budget.  It  shall  consist 
of: 

(a) 

research programmes; 

(a) 

research programmes; 

(b) 

exploratory research activities; 

(b) 

exploratory research activities; 

EN 

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scientific and technical support activities of 

(c) 
an institutional nature. 

scientific and technical support activities of 

(c) 
an institutional nature. 

3. 
Indirect  action  shall  consist  of  programmes 
carried  out  under  contracts  to  be  concluded  with 
third  parties.  The  JRC  may  participate  in  those 
activities on the same basis as third parties. 

3. 
Indirect  action  shall  consist  of  programmes 
carried  out  under  contracts  to  be  concluded  with 
third  parties.  The  JRC  may  participate  in  those 
activities on the same basis as third parties. 

research 

To ensure that national research policies and 
4. 
Community 
are  mutually 
policy 
consistent,  the  Commission  may  take  initiatives  in 
accordance  with  Article  165  of  the  EC  Treaty  and 
charge  exclusively  administrative  expenditure  to 
the budget. 

4. 
To ensure that national research policies and 
Community  Union  research  policy  are  mutually 
consistent,  the  Commission  may  take  initiatives  in 
accordance  with  Article  165  of  the  EC  Treaty  and 
charge  exclusively  administrative  expenditure  to 
the budget. 

In  addition  to  the  specific  programmes 
5. 
referred  to  in  Article  166(3)  of  the  EC  Treaty,  the 
Community may adopt: 

In  addition  to  the  specific  programmes 
5. 
referred  to  in  Article  166(3)  of  the  EC  Treaty,  the 
Community Union may adopt: 

(a) 
supplementary  programmes  in  which  only 
certain Member States take part, in accordance with 
Article 168 of the EC Treaty; 

(a) 
supplementary  programmes  in  which  only 
certain Member States take part, in accordance with 
Article 168 of the EC Treaty; 

(b) 
programmes undertaken by several Member 
States,  including  participation  in  the  structures 
created  for  the  execution  of  those  programmes,  in 
accordance with Article 169 of the EC Treaty; 

(b) 
programmes undertaken by several Member 
States,  including  participation  in  the  structures 
created  for  the  execution  of  those  programmes,  in 
accordance with Article 169 of the EC Treaty; 

cooperation  with 

(c) 
international  organisations 
Article 170 of the EC Treaty; 

third 
countries  or 
in  accordance  with 

cooperation  with 

(c) 
international  organisations 
Article 170 of the EC Treaty; 

third 
countries  or 
in  accordance  with 

EN 

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joint  undertakings, 

(d) 
Article 171 of the EC Treaty. 

in  accordance  with 

joint  undertakings, 

(d) 
Article 171 of the EC Treaty. 

in  accordance  with 

The  activities  of  a  competitive  nature 

6. 
conducted by the JRC shall consist of: 

The  activities  of  a  competitive  nature 

6. 
conducted by the JRC shall consist of: 

(a) 
scientific  and  technical  support  activities 
under  the  research  and  technological  development 
framework  programmes, 
in  principle  entirely 
financed from the budget; 

(a) 
scientific  and  technical  support  activities 
under  the  research  and  technological  development 
framework  programmes, 
in  principle  entirely 
financed from the budget; 

(b) 

services for third parties. 

(b) 

services for third parties. 

7. 
The  estimate  of  amount  receivable,  as 
referred  to  in  Article  160(1a)  of  the  Financial 
Regulation  shall  be  sent  to  the  accounting  officer 
for registration. 

7. 
The  estimate  of  amount  receivable,  as 
referred  to  in  Article  160(1a)  of  the  Financial 
Regulation  shall  be  sent  to  the  accounting  officer 
for registration. 

Article 230 
Rules applicable to the JRC 
(Article 161 of the Financial Regulation) 

Article 230 
Rules applicable to the JRC 
(Article 161 of the Financial Regulation) 

1.  The  estimates  of  amounts  receivable  referred  to 
in  Article  161(2)  of  the  Financial  Regulation  shall 
be sent to the accounting officer for registration. 

1.  The  estimates  of  amounts  receivable  referred  to 
in  Article  161(2)  of  the  Financial  Regulation  shall 
be sent to the accounting officer for registration. 

2.  Where  the  activities  conducted  by  the  JRC  for 
third parties involve procurement, the procurement 
procedure  shall  comply  with  the  principles  of 
transparency and equal treatment. 

2.  Where  the  activities  conducted  by  the  JRC  for 
third parties involve procurement, the procurement 
procedure  shall  comply  with  the  principles  of 
transparency and equal treatment. 

EN 

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TITLE III 
(TITLE IV OF THE FINANCIAL 
REGULATION) 
EXTERNAL ACTIONS 

TITLE III 
(TITLE IV OF THE FINANCIAL 
REGULATION) 
EXTERNAL ACTIONS 

CHAPTER I 
GENERAL PROVISIONS 

CHAPTER I 
GENERAL PROVISIONS 

Article 231 
Actions which may be financed 
(Article 162 of the Financial Regulation) 

Article 231 
Actions which may be financed 
(Article 162 of the Financial Regulation) 

Appropriations  for  the  actions  referred  to  in  Title 
IV,  Chapter  1  of  Part  Two  of  the  Financial 
Regulation may, in particular, finance procurement 
contracts,  grants,  including  interest  rate  subsidies, 
special 
financial 
assistance,  budgetary  support  and  other  specific 
forms of budgetary aid. 

loan  guarantees  and 

loans, 

Appropriations  for  the  actions  referred  to  in  Title 
IV,  Chapter  1  of  Part  Two  of  the  Financial 
Regulation may, in particular, finance procurement 
contracts,  grants,  including  interest  rate  subsidies, 
special 
financial 
assistance,  budgetary  support  and  other  specific 
forms of budgetary aid. 

loan  guarantees  and 

loans, 

Article 231a IR 

Trust funds for external actions 

Specific  bank  accounts  for  trust  funds  are 
opened  in  the  name  of  the  Commission  and  are 
closed  by  the  accounting  officer  following  the 
rules prescribed by him.  

EN 

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The  accounting  officer  shall  ensure  that  these 
bank accounts and their respective balances are 
managed 
rules 
in  accordance  with 
established for the Commission's bank accounts. 

the 

The contributions of other donors are taken into 
account  when  cashed 
in  the  specific  bank 
account of the trust fund and for the amount in 
Euro as converted by the specific bank account. 

The  Union  contribution  is  transferred  in  due 
time to cover the legal commitments of the trust 
fund  account  duly  taken  of  available  funds 
provided by the other donors.  

Accrued  interests  on  the  sums  remaining  in  the 
trust  fund  shall  be  invested  in  the  trust  fund 
save  otherwise  provided  for  in  the  constitutive 
act of the trust fund. 

The  contributions  of  the  trust  funds  shall  be 
implemented  under  the  applicable  rules  of  the 
Financial Regulation for external actions. 

All  transactions  made  on  this  bank  account 
during  the  year  are  detailed  in  the  accounts  of 
the  trust  fund.  The  consolidation  of  the  trust 
fund  in  the  Commission's  annual  accounts  is 
defined  by  the  accounting  rules  defined  by  the 
accounting officer. 

Financial  reporting  on  the  operations  carried 

EN 

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out by each trust fund is established twice yearly 
by the authorising officer. 

The  trust  funds  are  subject  every  year  to  an 
independent external audit. 

The  board  of  the  trust  fund  shall  approve  the 
annual report of the trust fund drawn up by the 
together  with  annual 
authorising  officer 
accounts  drawn  up  by  the  accounting  officer. 
These reports are attached to the annual report 
of  the  authorising  officer  by  delegation  and 
presented  to  the  budget  authority  within  the 
discharge procedure of the Commission. 

The  rules  for  composition  of  the  board  and  its 
internal  rules  are  laid  down  in  the  constitutive 
act of the trust fund adopted by the Commission 
and adhered to by the donors. They shall ensure 
a  fair  representation  of  the  donors  and  the 
requirement  to  have  the  positive  vote  of  the 
Commission  for  the  final  decision  on  the  use  of 
the  funds. 

EN 

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CHAPTER 2 
IMPLEMENTATION OF ACTIONS 

CHAPTER 2 
IMPLEMENTATION OF ACTIONS 

Article 232 
Financing agreement in centralised management 
(Article 166  of the Financial Regulation) 

Article 232 
Financing agreement in  decentralised 
management 
(Article 166 of the Financial Regulation) 

1. Before a financing agreement is concluded for an 
action  which  is  to  be  the  subject  of  decentralised 
management,  the  authorising  officer  responsible 
shall ensure, by means of document checks and on-
the-spot  checks,  that  the  management  and  control 
system  set  up  by  the  beneficiary  third  country  to 
manage 
the  Community  funds  complies  with 
Article 56 of the Financial Regulation.  

1. Before a financing agreement is concluded for an 
action  which  is  to  be  the  subject  of  decentralised 
management,  the  authorising  officer  responsible 
shall ensure, by means of document checks and on-
the-spot  checks,  that  the  management  and  control 
system  set  up  by  the  beneficiary  third  country  to 
manage 
the  Community  funds  complies  with 
Article 56 of the Financial Regulation.  

2.  Each  financing  agreement  concluded  in  the 
context  of  decentralised  management 
shall 
explicitly, in full or in part depending on the degree 
of decentralisation agreed, lay down provisions:  

2.  Each  financing  agreement  concluded  in  the 
context  of  decentralised  management 
shall 
explicitly, in full or in part depending on the degree 
of decentralisation agreed, lay down provisions:  

(a)  ensuring  compliance  with  the  criteria 
laid  down  in  Article  56(1)  and  (2)  of  the 
Financial Regulation;  

(a)  ensuring  compliance  with  the  criteria 
laid  down  in  Article  56(1)  and  (2)  of  the 
Financial Regulation;  

(b)  stating  that,  if  the  minimum  criteria 
laid  down  in  Article  56(1)  and  (2)  of  the 
Financial  Regulation  cease  to  be  met,  the 
Commission  may  suspend  or  terminate 

(b)  stating  that,  if  the  minimum  criteria 
laid  down  in  Article  56(1)  and  (2)  of  the 
Financial  Regulation  cease  to  be  met,  the 
Commission  may  suspend  or  terminate 

EN 

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of 

approach 

This  Article  should  be  deleted,  as  the 
decentralised 
balanced 
management  mode  is  proposed  as  a  model 
for 
indirect 
budget implementation in Part I. No specific 
provision is therefore necessary for external 
actions. 

the  common  principles  of 

 
 
 
  
  
  
  
implementation of the agreement;  

implementation of the agreement;  

(c)  defining  the  adversarial  clearance  of 
accounts  procedure,  as  provided  for  in 
Article  53c  of  the  Financial  Regulation, 
which may be used to identify the liability 
of the third country;  

(d)  setting  up  the  financial  correction 
mechanisms  referred  to  in  Article  53c  of 
the  Financial  Regulation  and  specified  in 
Article 42 of this Regulation, in particular 
as regards recovery by means of offsetting 
where the action is fully decentralised.  

(c)  defining  the  adversarial  clearance  of 
accounts  procedure,  as  provided  for  in 
Article  53c  of  the  Financial  Regulation, 
which may be used to identify the liability 
of the third country;  

(d)  setting  up  the  financial  correction 
mechanisms  referred  to  in  Article  53c  of 
the  Financial  Regulation  and  specified  in 
Article 42 of this Regulation, in particular 
as regards recovery by means of offsetting 
where the action is fully decentralised.  

(e)  provisions  on  the  publication  of  the 
beneficiaries  of  funds  deriving  from  the 
budget.  

(e)  provisions  on  the  publication  of  the 
beneficiaries  of  funds  deriving  from  the 
budget.  

3.  The  provisions  referred  to  in  point  (e)  of 
paragraph  2  shall  require  the  third  country 
to  publish  the  information  referred  to  in 
Article  169(2),  according  to  a  standard 
presentation,  in  a  dedicated  and  easily 
accessible  place  of  its  internet  site.  If  such 
internet  publication 
the 
information shall be published by any other 
appropriate  means,  including  the  national 
official journal.  

impossible, 

is 

3.  The  provisions  referred  to  in  point  (e)  of 
paragraph  2  shall  require  the  third  country 
to  publish  the  information  referred  to  in 
Article  169(2),  according  to  a  standard 
presentation,  in  a  dedicated  and  easily 
accessible  place  of  its  internet  site.  If  such 
internet  publication 
the 
information shall be published by any other 
appropriate  means,  including  the  national 
official journal.  

impossible, 

is 

Publication shall take place during the  first half  of 
the year following the closure of the budget year in 

Publication shall take place during the  first half of 
the year following the closure of the budget year in 

EN 

 Error! Unknown document property name.  EN 

 
  
  
  
  
  
  
respect  of  which  the  funds  were  attributed  to  the 
third country.  

respect  of  which  the  funds  were  attributed  to  the 
third country.  

to 

third  country  shall  communicate 

The 
the 
Commission the address of the place of publication 
and  reference  shall  be  made  to  this  address  in  the 
the 
dedicated  place  of 
the 
Community 
in  Article 
institutions  referred 
169(1).  If  the  information  is  published  otherwise, 
the  third  country  shall  give  the  Commission  full 
details of the means used. 

internet  site  of 
to 

to 

third  country  shall  communicate 

The 
the 
Commission the address of the place of publication 
and  reference  shall  be  made  to  this  address  in  the 
the 
dedicated  place  of 
the 
Community 
in  Article 
institutions  referred 
169(1).  If  the  information  is  published  otherwise, 
the  third  country  shall  give  the  Commission  full 
details of the means used. 

internet  site  of 
to 

Article 233 
Special loans 
(Article 166 of the Financial Regulation) 

Article 233 
Special loans 
(Article 166 of the Financial Regulation) 

A  loan  contract  shall  be  drawn  up  between  the 
Commission,  acting  for  the  Community,  and  the 
borrower  in  respect  of  any  investment  project 
financed by a special loan. 

A  loan  contract  shall  be  drawn  up  between  the 
Commission, acting for the Community Union, and 
the  borrower  in  respect  of  any  investment  project 
financed by a special loan. 

Article 233a 
(Article 166(3) of the Financial Regulation) 

Article 233a 
(Article 166(3) of the Financial Regulation) 

1. The following elements shall not be included in 
the  calculation  of  the  automatic  decommitment 
provided  for  in  Article  166(3)(a)  of  the  Financial 
Regulation:  

1. The following elements shall not be included in 
the  calculation  of  the  automatic  decommitment 
provided  for  in  Article  166(3)(a)  of  the  Financial 
Regulation:  

Deleted  in  accordance  with  the  proposed 
modification of Article 166(3) FR. 

(a) that part of the budget commitments for 

(a) that part of the budget commitments for 

EN 

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which a declaration of expenditure has been made 
but reimbursement of which has been interrupted or 
suspended by the Commission at 31 December of 
year n + 3 ;  

which  a  declaration  of  expenditure  has  been  made 
but reimbursement of which has been interrupted or 
suspended  by  the  Commission  at  31  December  of 
year n + 3 ;  

(b) that part of the budget commitments for 

which it has not been possible to make a 
disbursement or a declaration of expenditure for 
reasons of force majeure seriously affecting the 
implementation of the programme.  

(b) that part of the budget commitments for 
which 
to  make  a 
it  has  not  been  possible 
disbursement  or  a  declaration  of  expenditure  for 
reasons  of  force  majeure  seriously  affecting  the 
implementation of the programme.  

National authorities claiming force majeure 
pursuant to point (b) of the first subparagraph must 
demonstrate the direct consequences on the 
implementation of all or part of the programme.  

force  majeure 
National  authorities  claiming 
pursuant to point (b) of the first subparagraph must 
demonstrate 
the 
implementation of all or part of the programme.  

the  direct  consequences  on 

2.  The  Commission  shall  inform  the  beneficiary 
countries  and  the  authorities  concerned  in  good 
time  if  there  is  a  risk  of  automatic  decommitment. 
It  shall  inform  them  of  the  amount  involved  as 
indicated by the information in its possession. The 
beneficiary  countries  shall  have  two  months  from 
receiving this information to agree to the amount in 
to  present  observations.  The 
question  or 
Commission 
the  automatic 
decommitment not later than nine months after the 
in  points  (a)  and  (b) 
time-limits 
respectively  of  Article  166(3)  of  the  Financial 
Regulation.  

shall  carry  out 

laid  down 

3.  In  the  event  of  automatic  decommitment,  the 
the 
Community 

contribution 

financial 

to 

2.  The  Commission  shall  inform  the  beneficiary 
countries  and  the  authorities  concerned  in  good 
time  if  there  is  a  risk  of  automatic  decommitment. 
It  shall  inform  them  of  the  amount  involved  as 
indicated by the information in its possession. The 
beneficiary  countries  shall  have  two  months  from 
receiving this information to agree to the amount in 
to  present  observations.  The 
question  or 
the  automatic 
Commission 
decommitment not later than nine months after the 
time-limits 
in  points  (a)  and  (b) 
respectively  of  Article  166(3)  of  the  Financial 
Regulation.  

shall  carry  out 

laid  down 

EN 

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programmes  concerned  shall  be  reduced,  for  the 
year  in  question,  by  the  amount  automatically 
decommited. The beneficiary country shall produce 
a  revised  financing  plan  dividing  the  reduction  of 
the  aid  between  the  priorities  and  measures  if 
relevant. If it does not do so, the Commission shall 
reduce  the  amounts  allocated  to  each  priority  and 
measure if relevant pro rata. 

to 

financial 

contribution 

3.  In  the  event  of  automatic  decommitment,  the 
Community 
the 
programmes  concerned  shall  be  reduced,  for  the 
year  in  question,  by  the  amount  automatically 
decommited. The beneficiary country shall produce 
a  revised  financing  plan  dividing  the  reduction  of 
the  aid  between  the  priorities  and  measures  if 
relevant. If it does not do so, the Commission shall 
reduce  the  amounts  allocated  to  each  priority  and 
measure if relevant pro rata.. 

Article 234 
Bank accounts 
(Article 166 of the Financial Regulation) 

Article 234 
Bank accounts  
(Article 166 of the Financial Regulation) 

1.  For  payments  in  the  currency  of  the  recipient 
State,  accounts  denominated  in  euro  shall  be 
opened  with  a  financial  institution  in  the  recipient 
State or in one of the Member States in the name of 
the  Commission  or,  by  common  agreement,  of  the 
recipient. The titles of those accounts shall make it 
possible to identify the funds in question.  

1.  For  payments  in  the  currency  of  the  recipient 
State,  accounts  denominated  in  euro  shall  be 
opened  with  a  financial  institution  in  the  recipient 
State or in one of the Member States in the name of 
the  Commission  or,  by  common  agreement,  of  the 
recipient. The titles of those accounts shall make it 
possible to identify the funds in question.  

to  meet  actual  cash 

2. The accounts referred to in paragraph 1 shall be 
endowed 
requirements. 
Transfers  shall  be  made  in  euro  and  converted, 
where necessary, into the currency of the recipient 
State as and when payments fall due, in accordance 

to  meet  actual  cash 

2. The accounts referred to in paragraph 1 shall be 
endowed 
requirements. 
Transfers  shall  be  made  in  euro  and  converted, 
where necessary, into the currency of the recipient 
State as and when payments fall due, in accordance 

EN 

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with Articles 7 and 8. 

with Articles 7 and 8. 

CHAPTER 3 
PROCUREMENT 

CHAPTER 3 
PROCUREMENT 

Article 235 
Renting of buildings 
(Article 167 of the Financial Regulation) 

Article 235 
Renting of buildings 
(Article 167 of the Financial Regulation) 

The  only  buildings  contracts  which  may  be 
financed from operating appropriations for external 
action  shall  be  those  relating  to  the  renting  of 
buildings  already  constructed  at  the  time  the  lease 
is signed. These contracts shall be published as laid 
down in Article 119. 

The  only  buildings  contracts  which  may  be 
financed from operating appropriations for external 
action  shall  be  those  relating  to  the  renting  of 
buildings  already  constructed  at  the  time  the  lease 
is signed. These contracts shall be published as laid 
down in Article 119. 

Article 236 
Definitions 
(Article 167 of the Financial Regulation) 

Article 236 
Definitions 
(Article 167 of the Financial Regulation) 

Service  contracts  shall  comprise  study  and 

1. 
technical assistance contracts. 

Service  contracts  shall  comprise  study  and 

1. 
technical assistance contracts. 

A  study  contract  is  a  service  contract  concluded 
between  a  supplier  and  the  contracting  authority 
which  includes  studies  for  the  identification  and 
preparation 
studies, 
economic and market studies, technical studies and 
audits. 

feasibility 

projects, 

of 

A  study  contract  is  a  service  contract  concluded 
between  a  supplier  and  the  contracting  authority 
which  includes  studies  for  the  identification  and 
preparation 
studies, 
economic and market studies, technical studies and 
audits. 

feasibility 

projects, 

of 

EN 

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technical  assistance  contract 

the 
A 
supplier  is  called  on  to  play  an  advisory  role,  to 
manage  or  supervise  a  project  or  to  provide  the 
consultants specified in the contract. 

is  where 

technical  assistance  contract 

the 
A 
supplier  is  called  on  to  play  an  advisory  role,  to 
manage  or  supervise  a  project  or  to  provide  the 
consultants specified in the contract. 

is  where 

Where  a 

2. 
third  country  has  qualified 
management staff in its departments or entities with 
public-sector  participation,  the  contracts  may  be 
performed directly by these departments or entities 
by direct labour. 

Where  a 

2. 
third  country  has  qualified 
management staff in its departments or entities with 
public-sector  participation,  the  contracts  may  be 
performed directly by these departments or entities 
by direct labour. 

Article 237 
Special provisions relating to thresholds and the 
arrangements for awarding external contracts  
(Article 167(1)(a) and (b) of the Financial 
Regulation) 

Article 237 
Special provisions relating to thresholds and the 
arrangements for awarding external contracts  
(Article 167(1)(a) and (b) of the Financial 
Regulation) 

1.  Articles  118  to  121,  with  the  exception  of  the 
definitions,  Article  122  (3)  and  (4),  Articles  123, 
126 to 129, 131 (3) to (6), Article 139 (2), Articles 
140  to  146,  Article  148  and  Articles  151,  152  and 
to 
158a  of 
procurement contracts concluded by or on behalf of 
the  contracting  authorities  referred  to  in  points  (a) 
and  (b)  of  Article  167(1)  of 
the  Financial 
Regulation. 

this  Regulation  shall  not  apply 

1.  Articles  118  to  121,  with  the  exception  of  the 
definitions,  Article  122  (3)  and  (4),  Articles  123, 
126 to 129, 131 (3) to (6), Article 137(3a), 139 (2), 
Articles  140  to  146,  Article  148  and  Articles 
151152 and 158a of this Regulation shall not apply 
to procurement contracts concluded by or on behalf 
of  the  contracting  authorities  referred  to  in  points 
(a)  and  (b)  of  Article  167(1)  of  the  Financial 
Regulation. 

this  Chapter  shall  be  decided  by 

the  procurement  provisions 
the 

Implementation  of 
under 
Commission. 

this  Chapter  shall  be  decided  by 

the  procurement  provisions 
Implementation  of 
the 
under 
Commission,  including  the  appropriate  controls 
to  be  applied  by  the  responsible  authorising 

EN 

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The addition of Article 137(3a) on the list is 
a consequence of the new Article 249(6). 

It  is  proposed  to  delete  the  reference  to 
Article  158a  IR  (standstill  period  before 
contract signature) because it is in Chapter 2 
of  Title  V  (contracts  awarded  by  EU 
institutions on their own behalf).  

The  Authorising  officer  by  delegation 
(AOD)  would  have  to  establish  appropriate 
controls. This responsibilisation of the AOD 
is 
the 
the  necessary  consequence  of 
proposal  that  he  may  choose  single-tender 

 
 
 
 
2.  In  the  event  of  failure  to  comply  with  the 
procedures  referred  to  in  paragraph  1,  expenditure 
on  the  operations  in  question  shall  not  be  eligible 
for Community financing.  

3.  This  Chapter  shall  not  apply  to  the  contracting 
authorities referred to in point (b) of Article 167(1) 
of  the  Financial  Regulation  where,  following  the 
checks  referred  to  in  Article  35,  the  Commission 
has  authorised  them  to  use  their  own  procurement 
procedures under decentralised management. 

officer  where  the  Commission 
contracting authority. 

is  not  the 

negotiated 
procedure). 

procedures 

(negotiated 

2.  In  the  event  of  failure  to  comply  with  the 
procedures  referred  to  in  paragraph  1,  expenditure 
on  the  operations  in  question  shall  not  be  eligible 
for Community Union financing.  

3.  This  Chapter  shall  not  apply  to  the  contracting 
authorities referred to in point (b) of Article 167(1) 
of  the  Financial  Regulation  where,  following  the 
checks  referred  to  in  Article  35  53c  of  the 
Financial  Regulation, 
the  Commission  has 
authorised  them  to  use  their  own  procurement 
proceduresunder decentralised management. 

third 

Coordinating 
the  application  of  special 
provisions  on  procurement  with  the  use  by 
the 
procurement 
procedures if approved by the Commission: 
extension  to  third  parties  referred  to  in 
Article 167(1)(c) FR. 

party's 

own 

Article 238 
Procurement by the contracting authorities 
referred to in Article 167(1)( c) of the Financial 
Regulation 
(Article 167(1)( c) of the Financial Regulation) 

Article 238 
Procurement by the contracting authorities 
referred to in Article 167(1)( c) of the Financial 
Regulation 
(Article 167(1)( c) of the Financial Regulation) 

The  provisions  of  this  Chapter  shall  not 
1. 
apply to procurement by the contracting authorities 
referred  to  in  point  (c)  of  Article  167(1)  of  the 
Financial Regulation. 

The  provisions  of  this  Chapter  shall  not 
1. 
apply to procurement by the contracting authorities 
referred  to  in  point  (c)  of  Article  167(1)  of  the 
Financial Regulation. 

The  provisions  of  this  Chapter  shall  not 
to  actions  under  Regulation  (EC)  No 

2. 
apply 
1257/96. 

The  provisions  of  this  Chapter  shall  not 
to  actions  under  Regulation  (EC)  No 

2. 
apply 
1257/96. 

EN 

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The  specific  procurement  procedures  to  be 
3. 
used in the cases referred to in paragraphs 1 and 2 
shall be decided by the Commission in accordance 
with the principles referred to in Article 184. 

The  specific  procurement  procedures  to  be 
3. 
used in the cases referred to in paragraphs 1 and 2 
shall be decided by the Commission in accordance 
with the principles referred to in Article 184. 

4. 
In  the  event  of  failure  to  comply  with  the 
procedures  referred  to  in  paragraph  3,  expenditure 
on  the  operations  in  question  shall  not  be  eligible 
for Community financing. 

4. 
In  the  event  of  failure  to  comply  with  the 
procedures  referred  to  in  paragraph  3,  expenditure 
on  the  operations  in  question  shall  not  be  eligible 
for Community financing. 

Article 239 
Advertising and non-discrimination 
(Articles 167 and 168 of the Financial Regulation) 

Article 239 
Advertising and non-discrimination 
(Articles 167 and 168 of the Financial Regulation) 

take 

shall 

the  necessary 
The  Commission 
implementing  measures  to  guarantee  as  wide  a 
participation  as  possible,  on  equal 
in 
competitive  tendering  for  the  award  of  contracts 
financed by the Community. To that end, care shall 
be taken in particular to: 

terms, 

take 

shall 

the  necessary 
The  Commission 
implementing  measures  to  guarantee  as  wide  a 
participation  as  possible,  on  equal 
in 
competitive  tendering  for  the  award  of  contracts 
financed  by  the  Community  Union.  To  that  end, 
care shall be taken in particular to: 

terms, 

ensure  adequate  advance  publication,  in 
(a) 
reasonable  time,  of  the  pre-information  notices, 
contract notices and award notices; 

ensure  adequate  advance  publication,  in 
(a) 
reasonable  time,  of  the  pre-information  notices, 
contract notices and award notices; 

eliminate  any  discriminatory  practice  or 
(b) 
technical  specifications  liable  to  hamper  wide 
participation  on  equal  terms  by  all  natural  or  legal 
persons  referred  to  in  Article  168  of  the  Financial 
Regulation. 

eliminate  any  discriminatory  practice  or 
(b) 
technical  specifications  liable  to  hamper  wide 
participation  on  equal  terms  by  all  natural  or  legal 
persons  referred  to  in  Article  168  of  the  Financial 
Regulation. 

EN 

 Error! Unknown document property name.  EN 

 
 
 
 
 
 
 
Article 240 
Advertising 
(Article 167 of the Financial Regulation) 

Article 240 
Advertising 
(Article 167 of the Financial Regulation) 

1. 
The pre-information notice for international 
calls  for  tender  shall  be  sent  to  the  Office  for 
Official Publications of the European Communities 
as early as possible for supply and service contracts 
and  as  quickly  as  possible  after  the  decision 
authorising the programme for works contracts. 

The  pre-prior 

information  notice 

for 
1. 
international  calls  for  tender  shall  be  sent  to  the 
Publications  Office  of  the  European  Communities 
as early as possible for supply and service contracts 
and  as  quickly  as  possible  after  the  decision 
authorising the programme for works contracts. 

For  the  purposes  of  this  Chapter,  the 

2. 
contract notice shall be published: 

For  the  purposes  of  this  Chapter,  the 

2. 
contract notice shall be published: 

at  least  in  the  Official  Journal  of  the 
(a) 
European  Communities  and  on  the  Internet  for 
international calls for tender; 

at  least  in  the  Official  Journal  of  the 
(a) 
European  Union  Communities  and  on  the  Internet 
for international calls for tender; 

(b) 
at least in the official gazette of the recipient 
State  or  in  any  equivalent  publication  for  local 
invitations to tender. 

(b) 
at least in the official gazette of the recipient 
State  or  in  any  equivalent  publication  for  local 
invitations to tender. 

the 

Where the contract notice is also published locally, 
it  must  be  identical  to  the  one  published  in  the 
Official Journal of the European Communities and 
it  must  be  published 
on 
simultaneously.  The  Commission 
be 
responsible  for  publication  in  the  Official  Journal 
of  the  European  Communities  and  on  the  Internet. 
If the notice is published locally, this may be done 

Internet  and 

shall 

Journal  of 

Where the contract notice is also published locally, 
it  must  be  identical  to  the  one  published  in  the 
the  European  Union 
Official 
Communities  and  on  the  Internet  and  it  must  be 
published  simultaneously.  The  Commission  shall 
be  responsible  for  publication  in  the  Official 
Journal  of  the  European  Union  Communities  and 
on  the  Internet.  If  the  notice  is  published  locally, 

EN 

 Error! Unknown document property name.  EN 

 
 
 
 
 
 
 
by the beneficiary. 

this may be done by the beneficiary. 

3. 
The  award  notice  shall  be  sent  when  the 
contract  is  signed  except  where,  if  still  necessary, 
the  contract  was  declared  secret  or  where  the 
performance  of  the  contract  must  be  accompanied 
by  special  security  measures,  or  when 
the 
protection of the essential interests of the European 
Union,  or  the  beneficiary  country  so  requires,  and 
where  the  publication  of  the  award  notice  is 
deemed not to be appropriate. 

3. 
The  award  notice  shall  be  sent  when  the 
contract  is  signed  except  where,  if  still  necessary, 
the  contract  was  declared  secret  or  where  the 
performance  of  the  contract  must  be  accompanied 
by  special  security  measures,  or  when 
the 
protection of the essential interests of the European 
Union,  or  the  beneficiary  country  so  requires,  and 
where  the  publication  of  the  award  notice  is 
deemed not to be appropriate. 

Article 241 
Thresholds and procedures for awarding service 
contracts  
(Article 167 of the Financial Regulation) 

Article 241  
Thresholds and procedures for awarding service 
contracts  
(Article 167 of the Financial Regulation) 

1.  The  thresholds  and  procedures  referred  to  in 
Article 167 of the Financial Regulation shall be as 
follows for service contracts:  

1.  The  thresholds  and  procedures  referred  to  in 
Article 167 of the Financial Regulation shall be as 
follows for service contracts:  

  (a)  for  contracts  with  a  value  of  EUR  200  000 
or more: an international restricted invitation to 
tender within the meaning of Article 122(2) and 
point (a) of Article 240(2);  

  (a)  for  contracts  with  a  value  of  EUR  200 
000300 000 or more: an international restricted 
invitation  to  tender  within  the  meaning  of 
Article 122(2) and point (a) of Article 240(2);  

  (b) for contracts with a value of less than EUR 
200  000:  competitive  negotiated  procedure 
within  the  meaning  of  paragraph  3,  provided 
that the use of an existing framework contract is 
impossible or has been unsuccessful.  

  (b) for contracts with a value of less than EUR 
200  000300  000:  competitive  negotiated 
procedure  within  the  meaning  of  paragraph  3, 
or  a  provided  that  the  use  of  an  existing 
framework  contract  is  impossible  or  has  been 

EN 

 Error! Unknown document property name.  EN 

The proposed changes aim at: 

1.  Increasing  the  thresholds  for  negotiated 
procedure  without  publication  with  three 
tenderers  for  service  contracts  from  EUR 
200,000 to 300,000; 

2. Removing the condition that an existing 
framework contract cannot be used or its 
use was not successful. 3. Threshold for a 
single tender should be increased from EUR 
10,000 to 20,000;  

4. Introducing a threshold for payment 

 
 
 
Contracts with a value of less than or equal to EUR 
10  000  may  be  awarded  on  the  basis  of  a  single 
tender.  

unsuccessful. 

against invoices of EUR 2,500; 

Contracts with a value of less than or equal to EUR 
10  00020  000  may  be  awarded  on  the  basis  of  a 
single tender. 

5. Introducing a call for expression of 
interest to pre-select candidates for future 
restricted procedure for contracts of more 
than EUR 300,000.  

(c)  payments  for  amounts  less  than  or  equal 
EUR 2 500 in respect of item of expenditure 
in  payment  against 
may  consist  simply 
invoices  without  prior  acceptance  of  a 
tender; 

(d)  an  appropriately  advertised  call  for 
expression  of 
interest  shall  constitute  a 
means  for  preselecting  candidates  who  will 
be  invited  to  submit  tenders  in  response  to 
future  restricted  invitations  to  tender  for 
contracts  with  a  value  not  exceeding  EUR 
300 000. The list so constituted shall be valid 
for no more than three years from the date of 
advertisement.  Any  interested  person  may 
apply  to  be  placed  on  the  list  at  any  time, 
except  for  the  last  three  months  of  its 
validity.  The  contracting  authority  shall 
invite all candidates on the list, or only some 
of  them  on  the  basis  of  objective  and  non-
discriminatory  selection  criteria  relevant  for 
the  contract  to  be  awarded,  to  submit  a 
tender. 

In  the  international  restricted  procedure 
2. 
referred to in point (a) of paragraph 1, the contract 

In  the  international  restricted  procedure 
2. 
referred to in point (a) of paragraph 1, the contract 

EN 

 Error! Unknown document property name.  EN 

 
 
notice shall state the number of candidates who will 
be  invited  to  submit  tenders.  For  service  contracts 
the  number  of  tenderers  shall  be  within  a  range  of 
four to eight. The number of candidates allowed to 
submit tenders must be sufficient to ensure genuine 
competition. 

notice shall state the number of candidates who will 
be  invited  to  submit  tenders.  For  service  contracts 
the  number  of  tenderers  shall  be  within  a  range  of 
four to eight. The number of candidates allowed to 
submit tenders must be sufficient to ensure genuine 
competition. 

The list of selected candidates shall be published on 
the Commission's Internet site. 

The list of selected candidates shall be published on 
the Commission's Internet site. 

If the number of candidates satisfying the selection 
criteria or the minimum capacity levels is less than 
the  minimum  number,  the  contracting  authority 
may invite to submit a tender only those candidates 
who satisfy the criteria to submit a tender. 

If the number of candidates satisfying the selection 
criteria or the minimum capacity levels is less than 
the  minimum  number,  the  contracting  authority 
may invite to submit a tender only those candidates 
who satisfy the criteria to submit a tender. 

3. 
Under  the  negotiated  procedure  referred  to 
in  point  (b)  of  paragraph  1,  the  contracting 
authority  shall  draw  up  a  list  of  at  least  three 
tenderers  of  its  choice.  The  procedure  involves 
limited  competitive  tendering,  without  publication 
of  a  notice  and  shall  be  known  as  a  competitive 
negotiated procedure not covered by Article 124. 

3. 
Under  the  negotiated  procedure  referred  to 
in  point  (b)  of  paragraph  1,  the  contracting 
authority  shall  draw  up  a  list  of  at  least  three 
tenderers  of  its  choice.  The  procedure  involves 
limited  competitive  tendering,  without  publication 
of  a  notice  and  shall  be  known  as  a  competitive 
negotiated procedure not covered by Article 124. 

Tenders  shall  be  opened  and  evaluated  by  an 
evaluation  committee  with  the  necessary  technical 
and  administrative  expertise.  The  members  of  the 
evaluation  committee  must  sign  a  declaration  of 
impartiality. 

Tenders  shall  be  opened  and  evaluated  by  an 
evaluation  committee  with  the  necessary  technical 
and  administrative  expertise.  The  members  of  the 
evaluation  committee  must  sign  a  declaration  of 
impartiality. 

If  following  consultation  of  the  tenderers,  the 
contracting  authority  receives  only  one  tender  that 

If  following  consultation  of  the  tenderers,  the 
contracting  authority  receives  only  one  tender  that 

EN 

 Error! Unknown document property name.  EN 

 
 
 
 
 
 
is administrative and technically valid, the contract 
may be awarded provided that the award criteria are 
met. 

is administrative and technically valid, the contract 
may be awarded provided that the award criteria are 
met. 

IIB 

to  Directive  2004/18/EC, 

3a.  For  legal  services  within  the  meaning  of 
Annex 
the 
contracting  authorities  may  use  the  competitive 
negotiated  procedure,  whatever  the  estimated 
value of the contract. 

4. 
The bids shall be sent in a package or outer 
envelope containing two separate sealed envelopes, 
one bearing the words Envelope A — Technical bid 
and  the  other  the  words  Envelope  B  —  Financial 
bid. The outer envelope shall bear: 

4. 
The bids shall be sent in a package or outer 
envelope containing two separate sealed envelopes, 
one bearing the words Envelope A — Technical bid 
and  the  other  the  words  Envelope  B  —  Financial 
bid. The outer envelope shall bear: 

the  address 

(a) 
documents for the submission of tenders; 

indicated 

in 

the 

tender 

the  address 

(a) 
documents for the submission of tenders; 

indicated 

in 

the 

tender 

the reference to the call for tenders to which 

(b) 
the tenderer is responding; 

the reference to the call for tenders to which 

(b) 
the tenderer is responding; 

where  appropriate,  the  numbers  of  the  lots 

(c) 
for which a tender is being submitted; 

where  appropriate,  the  numbers  of  the  lots 

(c) 
for which a tender is being submitted; 

(d) 
the  phrase  «Not  to  be  opened  before  the 
tender-opening  session»,  in  the  language  of  the 
tender documents. 

(d) 
the  phrase  «Not  to  be  opened  before  the 
tender-opening  session»,  in  the  language  of  the 
tender documents. 

interviews  were  envisaged 

If 
tender 
documents,  the  selection  board  may  interview  the 
principal members of the team of experts proposed 

the 

in 

interviews  were  envisaged 

If 
tender 
documents,  the  selection  board  may  interview  the 
principal members of the team of experts proposed 

the 

in 

EN 

 Error! Unknown document property name.  EN 

 
 
 
 
 
 
 
 
 
the  evaluation  of 

in the technically acceptable bids, after establishing 
its  written  provisional  conclusions  and  before 
definitively  concluding 
the 
technical  bids.  In  such  cases  the  experts  shall  be 
interviewed  by  the  selection  board,  preferably 
collectively  if  they  form  a  team,  and  at  intervals 
close  enough  to  allow  comparisons  to  be  made. 
Interviews shall be conducted in accordance with a 
standard  model  agreed  in  advance  by  the  selection 
board and applied to all the experts or teams called 
for  interview.  The  date  and  time  of  the  interview 
must be communicated to the tenderers at least ten 
calendar  days  in  advance.  In  cases  of  force 
majeure, preventing the tenderer from attending the 
interview, a new date and time must be sent to the 
tenderer. 

the  evaluation  of 

in the technically acceptable bids, after establishing 
its  written  provisional  conclusions  and  before 
definitively  concluding 
the 
technical  bids.  In  such  cases  the  experts  shall  be 
interviewed  by  the  selection  board,  preferably 
collectively  if  they  form  a  team,  and  at  intervals 
close  enough  to  allow  comparisons  to  be  made. 
Interviews shall be conducted in accordance with a 
standard  model  agreed  in  advance  by  the  selection 
board and applied to all the experts or teams called 
for  interview.  The  date  and  time  of  the  interview 
must be communicated to the tenderers at least ten 
calendar  days  in  advance.  In  cases  of  force 
majeure, preventing the tenderer from attending the 
interview, a new date and time must be sent to the 
tenderer. 

The  contract  award  criteria  shall  serve  to 

5. 
identify the tender offering best value for money. 

The  contract  award  criteria  shall  serve  to 

5. 
identify the tender offering best value for money. 

The  tender  offering  best  value  for  money  shall  be 
selected  using  an  80/20  weighting  distribution 
between  technical  quality  and  price.  For  that 
purpose: 

The  tender  offering  best  value  for  money  shall  be 
selected  using  an  80/20  weighting  distribution 
between  technical  quality  and  price.  For  that 
purpose: 

the score awarded to the technical bids shall 

(a) 
be multiplied by 0,80; 

the score awarded to the technical bids shall 

(a) 
be multiplied by 0,80; 

the score awarded to the price bids shall be 

(b) 
multiplied by 0,20. 

the score awarded to the price bids shall be 

(b) 
multiplied by 0,20. 

EN 

 Error! Unknown document property name.  EN 

 
 
 
 
 
Article 242 
Use of the negotiated procedure for service 
contracts  
(Article 167 of the Financial Regulation) 

Article 242 
Use of the negotiated procedure for service 
contracts  
(Article 167 of the Financial Regulation) 

1. For service contracts, contracting authorities may 
use the negotiated procedure with a single tender in 
the following cases:  

1. For service contracts, contracting authorities may 
use the negotiated procedure with a single tender in 
the following cases:  

(a)  where,  for  reasons  of  extreme  urgency 
brought  about  by  events  which  the  contracting 
authorities  could  not  have  foreseen  and  which  can 
in  no  way  be  attributed  to  them,  the  time  limit  for 
the procedures referred to in points (a), (b) and (c) 
of Article 91(1) of the Financial Regulation cannot 
be kept;  

(a)  where,  for  reasons  of  extreme  urgency 
brought  about  by  events  which  the  contracting 
authorities  could  not  have  foreseen  and  which  can 
in  no  way  be  attributed  to  them,  the  time  limit  for 
the procedures referred to in points (a), (b) and (c) 
of Article 91(1) of the Financial Regulation cannot 
be kept;  

(b)  where  the  services  are  entrusted  to  public-
to  non-profit 
institutions  or 
to  activities  of  an 
relate 
to  provide 

sector  bodies  or 
associations  and 
institutional  nature  or  designed 
assistance to peoples in the social field;  

(b)  where  the  services  are  entrusted  to  public-
institutions  or 
to  non-profit 
to  activities  of  an 
relate 
to  provide 

sector  bodies  or 
associations  and 
institutional  nature  or  designed 
assistance to peoples in the social field;  

(c)  for  services  which  are  an  extension  of 
services  already  started,  subject  to  the  conditions 
laid down in paragraph 2;  

(c)  for  services  which  are  an  extension  of 
services  already  started,  subject  to  the  conditions 
laid down in paragraph 2;  

(d)  where  the  tender  procedure  has  been 
unsuccessful,  that  is  to  say,  where  no  qualitatively 
and/or  financially  worthwhile  tender  has  been 

(d)  where  the  tender  procedure  has  been 
unsuccessful,  that  is  to  say,  where  no  qualitatively 
and/or  financially  worthwhile  tender  has  been 

EN 

 Error! Unknown document property name.  EN 

1.  It  is  proposed  that  negotiated  procedure 
with  a  single  tender  is  immediately  used  if 
the use of the framework contract has failed. 
So far, after failure of a framework contract, 
competitive negotiated procedure has to fail 
before  a  single-tender  negotiated  procedure 
is allowed.  

It 

that 

is  proposed 

single-tender 
2. 
negotiated  procedure  can  be  used  if  a 
contract  has  to  be  concluded  following  an 
early termination of an existing one. 

3.  It  is  proposed  to  delete  the  obligation  to 
obtain  the  prior  permission  of  the  AOD  to 
use the single-tender negotiated procedure. 

4.  The  same  exception  for  legal  services 
should  be  introduced  as  applies  to  general 
procurement. 

It 

single-tender 
5. 
is  proposed 
negotiated  procedure 
for 
multiple,  not  just  one,  prolongation  of  an 
existing  contract.  The  limitation  on  value 

that 
is  available 

 
 
 
and duration of the extension would remain. 

received, in which case, after cancelling the tender 
procedure,  the  contracting  authority  may  negotiate 
with  one  or  more  tenderers  of  its  choice,  from 
among  those  that  took  part  in  the  invitation  to 
tender,  provided  that  the  original  terms  of  the 
contract are not substantially altered;  

received, in which case, after cancelling the tender 
procedure,  the  contracting  authority  may  negotiate 
with  one  or  more  tenderers  of  its  choice,  from 
among  those  that  took  part  in  the  invitation  to 
tender,  provided  that  the  original  terms  of  the 
contract are not substantially altered;  

(e)  where  the  contract  concerned  follows  a 
contest  and  must,  under  the  rules  applying,  be 
awarded to the successful candidate or to one of the 
successful candidates, in which case, all successful 
candidates  shall  be  invited  to  participate  in  the 
negotiations;  

(e)  where  the  contract  concerned  follows  a 
contest  and  must,  under  the  rules  applying,  be 
awarded to the successful candidate or to one of the 
successful candidates, in which case, all successful 
candidates  shall  be  invited  to  participate  in  the 
negotiations;  

(f)  where,  for  technical  reasons,  or  for  reasons 
connected  with  the  protection  of  exclusive  rights, 
the  contract  can  be  awarded  only  to  a  particular 
service provider.  

(f)  where,  for  technical  reasons,  or  for  reasons 
connected  with  the  protection  of  exclusive  rights, 
the  contract  can  be  awarded  only  to  a  particular 
service provider.  

(g)  where  one  attempt  for  the  use  of  the 
competitive  negotiated  procedure  following  the 
unsuccessful  use  of  a  framework  contract  has 
failed. In this case, after cancelling the competitive 
negotiated procedure, the contracting authority may 
negotiate with one or more tenderers of its choice, 
from among those that took part in the invitation to 
tender,  provided  that  the  original  terms  of  the 
contract are not substantially altered.  

(h)  For  contracts  declared  to  be  secret,  or  for 
contracts whose performance must be accompanied 
by special security measures or when the protection 

(g)  where  one  attempt  for  the  use  of  the 
competitive  negotiated  procedure  or  following  the 
unsuccessful  the  use  of  a  framework  contract  has 
have  failed.  In  this  case,  after  cancelling  the 
competitive  negotiated  procedure  or  the  specific 
procedure  under  the  framework  contract,  the 
contracting  authority  may  negotiate  with  one  or 
more tenderers of its choice, from among those that 
took  part  in  the  invitation  to  tender,  provided  that 
the  original 
the  contract  are  not 
substantially altered.  

terms  of 

(h)  For  contracts  declared  to  be  secret,  or  for 

EN 

 Error! Unknown document property name.  EN 

 
of the essential  interests  of the European  Union or 
the beneficiary country so requires.  

the  first 
For 
the  purposes  of  point  (a)  of 
in  crisis 
subparagraph,  operations  carried  out 
situations  as  referred  to  in  Article  168(2)  shall  be 
considered  to  satisfy  the  test  of  extreme  urgency. 
The  authorising  officer  by  delegation,  where 
the  other 
in  concertation  with 
appropriate 
authorising  officers  by  delegation  concerned,  shall 
establish that a situation of extreme urgency exists 
and shall review his decision regularly with regard 
to the principle of sound financial management.  

Where  the  Commission  is  not  the  contracting 
authority,  the  use  of  the  negotiated  procedure  is 
subject  to  the  prior  agreement  of  the  responsible 
authorising officer. 

contracts whose performance must be accompanied 
by special security measures or when the protection 
of  the essential interests of the  European Union or 
the beneficiary country so requires.  

(i) where a new contract has to be concluded 

after early termination of an existing contract; 

the  first 
the  purposes  of  point  (a)  of 
For 
subparagraph,  operations  carried  out 
in  crisis 
situations  as  referred  to  in  Article  168(2)  shall  be 
considered  to  satisfy  the  test  of  extreme  urgency. 
The  authorising  officer  by  delegation,  where 
appropriate 
the  other 
in  concertation  with 
authorising  officers  by  delegation  concerned,  shall 
establish that a situation of extreme urgency exists 
and shall review his decision regularly with regard 
to the principle of sound financial management.  

Where  the  Commission  is  not  the  contracting 
authority,  the  use  of  the  negotiated  procedure  is 
subject  to  the  prior  agreement  of  the  responsible 
authorising officer  

EN 

 Error! Unknown document property name.  EN 

 
 
 
 
 
 
 
 
 
 
2.  Services  which  are  an  extension  of  services 
already  started,  as  referred  to  in  point  (c)  of 
paragraph 1, are as follows:  

2.  Services  which  are  an  extension  of  services 
already  started,  as  referred  to  in  point  ©  of 
paragraph 1, are as follows:  

(a) additional services not covered by the principal 
contract  but  which,  as  a  result  of  unforeseen 
circumstances,  have  become  necessary  for  the 
performance  of  the  contract,  provided  that  the 
additional  service  cannot  be 
technically  and 
economically separated from the principal contract 
without  serious  inconvenience  for  the  contracting 
authority  and  the  aggregate  amount  of  additional 
services  does  not  exceed  50  %  of  the  value  of  the 
principal contract;  

(a) additional services not covered by the principal 
contract  but  which,  as  a  result  of  unforeseen 
circumstances,  have  become  necessary  for  the 
performance  of  the  contract,  provided  that  the 
additional  service  cannot  be 
technically  and 
economically separated from the principal contract 
without  serious  inconvenience  for  the  contracting 
authority  and  the  aggregate  amount  of  additional 
services  does  not  exceed  50  %  of  the  value  of  the 
principal contract;  

(b)  additional  services  consisting  in  the  repetition 
of  similar  services  entrusted  to  the  contractor 
providing  services  under  a  first  contract,  provided 
that:  

(b)  additional  services  consisting  in  the  repetition 
of  similar  services  entrusted  to  the  contractor 
providing  services  under  a  first  contract,  provided 
that:  

(i)  a  contract  notice  was  published  for  the  first 
service  and  the  possibility  of  using  the  negotiated 
procedure  for  new  services  for  the  project  and  the 
estimated cost were clearly indicated in the contract 
notice published for the first service.  

(i)  a  contract  notice  was  published  for  the  first 
service  and  the  possibility  of  using  the  negotiated 
procedure  for  new  services  for  the  project  and  the 
estimated cost were clearly indicated in the contract 
notice published for the first service.  

(ii) the extension of the contract is a single one and 
for  a  value  and  duration  not  exceeding  the  value 
and the duration of the initial contract. 

(ii) the extension of the contract is a single one and 
for  a  value  and  duration  not  exceeding  the  value 
and the duration of the initial contract. 

EN 

 Error! Unknown document property name.  EN 

 
 
Article 243 
Thresholds and procedures for awarding supply 
contracts  
(Article 167 of the Financial Regulation) 

Article 243 
Thresholds and procedures for awarding supply 
contracts  
(Article 167 of the Financial Regulation) 

1.  The  thresholds  and  procedures  referred  to  in 
Article 167 of the Financial Regulation shall be as 
follows for supply contracts: 

1.  The  thresholds  and  procedures  referred  to  in 
Article 167 of the Financial Regulation shall be as 
follows for supply contracts: 

(a)  for  contracts  with  a  value  of  EUR  150  000 
or  more:  an  international  open  invitation  to  tender 
within the meaning of Article 122(2) and point (a) 
of Article 240(2);  

(a)  for  contracts  with  a  value  of  EUR  150 
international  open 
000300  000  or  more:  an 
invitation  to  tender  within  the  meaning  of  Article 
122(2) and point (a) of Article 240(2);  

(b) for contracts with a value of EUR 60 000 or 
more  but  less  then  EUR  150  000:  a  local  open 
invitation  to  tender  within  the  meaning  of  Article 
122(2) and point (b) of Article 240(2);  

(c) for contracts with a value of less than EUR 
60  000:  competitive  negotiated  procedure  within 
the meaning of paragraph 2.  

(b) for contracts with a value of EUR 60 000 or 
more  but  less  then  EUR  150  000300  000:  a 
framework contract or: 

i) for contracts of a value of EUR 100 000 or 
more  but  less  than  EUR  300  000:  local  open 
invitation  to  tender  within  the  meaning  of  Article 
122(2) and point (b) of Article 240(2);  

Contracts with a value of less than or equal to EUR 
10  000  may  be  awarded  on  the  basis  of  a  single 
tender. 

(cii) for contracts with a value of less than EUR 
60  000100  000:  competitive  negotiated  procedure 
within the meaning of paragraph 2. 

(c)  payments  for  amounts  less  than  or  equal 
EUR 2 500 in respect of item of expenditure may 
invoices 
consist  simply 
without prior acceptance of a tender; 

in  payment  against 

EN 

 Error! Unknown document property name.  EN 

to 

1.  Proposal 
thresholds 
increase 
interval  for  local  open  invitation  to  tender 
from  EUR  60,000  –  200,000  to  EUR 
100,000 – 300,000. 

the 

2.  Proposal  to  increase  the  thresholds  for 
negotiated  procedure  without  publication 
with  three  tenderers  for  supply  contracts 
from EUR 60,000 to 100,000. 

3.  Threshold  for  a  single  tender  should  be 
increased from EUR 10,000 to 20,000. 

4.  Introduction  of  a  possibility  to  conclude 
framework  contracts  for  supplies  with  a 
value of less than EUR 300,000.  

5. Threshold for a single tender is proposed 
to increase from EUR 10,000 to 20,000. 

 
 
Contracts with a value of less than or equal to EUR 
10  00020  000  may  be  awarded  on  the  basis  of  a 
single tender. 

Under  the  negotiated  procedure  referred  to 
2. 
in  point  (c)  of  paragraph  1,  the  contracting 
authority  shall  draw  up  a  list  of  at  least  three 
suppliers  of  its  choice.  The  procedure  involves 
limited  competitive  tendering,  without  publication 
of  a  notice  and  shall  be  known  as  a  competitive 
negotiated procedure not covered by Article 124. 

Under  the  negotiated  procedure  referred  to 
2. 
in  point  (c)  of  paragraph  1,  the  contracting 
authority  shall  draw  up  a  list  of  at  least  three 
suppliers  of  its  choice.  The  procedure  involves 
limited  competitive  tendering,  without  publication 
of  a  notice  and  shall  be  known  as  a  competitive 
negotiated procedure not covered by Article 124. 

Tenders  shall  be  opened  and  evaluated  by  an 
evaluated  by  an  evaluation  committee  with  the 
necessary  technical  and  administrative  expertise. 
The  members  of  the  evaluation  committee  must 
sign a declaration of impartiality. 

Tenders  shall  be  opened  and  evaluated  by  an 
evaluated  by  an  evaluation  committee  with  the 
necessary  technical  and  administrative  expertise. 
The  members  of  the  evaluation  committee  must 
sign a declaration of impartiality. 

If  following  the  consultation  of  the  suppliers,  the 
contracting authority receives only one tender that s 
administrative  and  technically  valid,  the  contract 
may be awarded provided that the award criteria are 
met. 

If  following  the  consultation  of  the  suppliers,  the 
contracting authority receives only one tender that s 
administrative  and  technically  valid,  the  contract 
may be awarded provided that the award criteria are 
met. 

3. 
Each  technical  and  financial  bid  must  be 
placed in a single sealed envelope, itself placed in a 
package  or  outer  envelope.  The  inner  envelope 
shall bear: 

3. 
Each  technical  and  financial  bid  must  be 
placed in a single sealed envelope, itself placed in a 
package  or  outer  envelope.  The  inner  envelope 
shall bear: 

the  address 

(a) 
documents for the submission of tenders; 

indicated 

in 

the 

tender 

the  address 

(a) 
documents for the submission of tenders; 

indicated 

in 

the 

tender 

EN 

 Error! Unknown document property name.  EN 

 
 
 
 
 
 
the reference to the call for tenders to which 

(b) 
the tenderer is responding; 

the reference to the call for tenders to which 

(b) 
the tenderer is responding; 

where  appropriate,  the  numbers  of  the  lots 

(c) 
for which a tender is being submitted; 

where  appropriate,  the  numbers  of  the  lots 

(c) 
for which a tender is being submitted; 

(d) 
the  phrase  «Not  to  be  opened  before  the 
tender-opening  session»,  in  the  language  of  the 
tender documents. 

(d) 
the  phrase  «Not  to  be  opened  before  the 
tender-opening  session»,  in  the  language  of  the 
tender documents. 

At the place and time set in the tender documents, 
the  tenders  shall  be  opened  in  public  by  the 
evaluation committee. At the public tender-opening 
session,  the  names  of  the  tenderers,  the  prices 
quoted,  the  provision  of  the  necessary  tender 
guarantee  and  any  other  formality  which  the 
contracting authority considers appropriate must be 
announced. 

At the place and time set in the tender documents, 
the  tenders  shall  be  opened  in  public  by  the 
evaluation committee. At the public tender-opening 
session,  the  names  of  the  tenderers,  the  prices 
quoted,  the  provision  of  the  necessary  tender 
guarantee  and  any  other  formality  which  the 
contracting authority considers appropriate must be 
announced. 

In  the  case  of  a  supply  contract  not 
the  sole  award 

4. 
involving  after-sales  service, 
criterion shall be price. 

In  the  case  of  a  supply  contract  not 
the  sole  award 

4. 
involving  after-sales  service, 
criterion shall be price. 

Where  proposals  for  after-sales  service  or  for 
training  are  particularly  significant,  the  tender 
offering best value for money shall be chosen, with 
due account for the technical quality of the service 
offered and the price quoted. 

Where  proposals  for  after-sales  service  or  for 
training  are  particularly  significant,  the  tender 
offering best value for money shall may be chosen, 
with  due  account  for  the  technical  quality  of  the 
service offered and the price quoted. 

Article 244  
Use of the negotiated procedure for supply 

Article 244  
Use of the negotiated procedure for supply 

EN 

 Error! Unknown document property name.  EN 

Proposal to replace "shall" by "may". 

 
 
 
 
 
 
 
It 

that 

is  proposed 

1. 
single-tender 
negotiated  procedure  can  be  used  if  a 
contract  has  to  be  concluded  following  an 
early termination of an existing one. 

2.  It  is  proposed  to  delete  the  obligation  to 
obtain  the  prior  permission  of  the  AOD  to 
use the single-tender negotiated procedure. 

contracts  
(Article 167 of the Financial Regulation) 

contracts  
(Article 167 of the Financial Regulation) 

1. Supply  contracts may  be awarded by negotiated 
procedure  with  a  single  tender  in  the  following 
cases:  

1.  Supply contracts may be awarded by negotiated 
procedure  with  a  single  tender  in  the  following 
cases:  

  (a)  where,  for  reasons  of  extreme  urgency 
brought  about  by  events  which  the  contracting 
authorities  could  not  have  foreseen  and  which 
can  in  no  way  be  attributed  to  them,  the  time-
limit for the procedures referred to in points (a), 
(b)  and  (c)  of  Article  91(1)  of  the  Financial 
Regulation cannot be kept;  

  (a)  where,  for  reasons  of  extreme  urgency 
brought  about  by  events  which  the  contracting 
authorities  could  not  have  foreseen  and  which 
can  in  no  way  be  attributed  to  them,  the  time-
limit for the procedures referred to in points (a), 
(b)  and  (c)  of  Article  91(1)  of  the  Financial 
Regulation cannot be kept;  

  (b) where warranted by the nature or particular 
characteristics  of  the  supplies,  for  example, 
where  performance  of 
is 
exclusively  reserved  for  the  holders  of  patents 
or licences to use patents;  

contract 

the 

  (b) where warranted by the nature or particular 
characteristics  of  the  supplies,  for  example, 
where  performance  of 
is 
exclusively  reserved  for  the  holders  of  patents 
or licences to use patents;  

contract 

the 

  (c)  for  additional  deliveries  by  the  original 
supplier intended either as a partial replacement 
of  normal  supplies  or  installations  or  as  the 
extension  of  existing  supplies  or  installations, 
where  a  change  of  supplier  would  oblige  the 
to  acquire  equipment 
contracting  authority 
having  different  technical  characteristics  which 
incompatibility  or 
would 
disproportionate 
in 
difficulties 
technical 
operation and maintenance;  

in  either 

result 

  (c)  for  additional  deliveries  by  the  original 
supplier intended either as a partial replacement 
of  normal  supplies  or  installations  or  as  the 
extension  of  existing  supplies  or  installations, 
where  a  change  of  supplier  would  oblige  the 
to  acquire  equipment 
contracting  authority 
having  different  technical  characteristics  which 
incompatibility  or 
would 
disproportionate 
in 
difficulties 
technical 
operation and maintenance;  

in  either 

result 

EN 

 Error! Unknown document property name.  EN 

 
  (d)  where 

the 

tender  procedure  has  been 
unsuccessful,  that  is  where  no  qualitatively 
and/or  financially  worthwhile  tender  has  been 
received.  In  such  cases,  after  cancelling  the 
tender procedure, the contracting authority may 
negotiate  with  one  or  more  tenderers  of  its 
choice,  from  among  those  that  took  part  in  the 
invitation  to  tender,  provided  that  the  original 
terms  of  the  contract  are  not  substantially 
altered.  

  (d)  where 

the 

tender  procedure  has  been 
unsuccessful,  that  is  where  no  qualitatively 
and/or  financially  worthwhile  tender  has  been 
received.  In  such  cases,  after  cancelling  the 
tender procedure, the contracting authority may 
negotiate  with  one  or  more  tenderers  of  its 
choice,  from  among  those  that  took  part  in  the 
invitation  to  tender,  provided  that  the  original 
terms  of  the  contract  are  not  substantially 
altered.  

procedure 

tender 
that 

  (e)  where  after  two  attempts  the  competitive 
been 
has 
negotiated 
unsuccessful, 
to  say,  where  no 
is 
administratively  and  technically  valid  tender  or 
no  qualitatively  and/or  financially  worthwhile 
tender  has  been  received,  in  which  case,  after 
cancelling 
negotiated 
the  contracting  authority  may 
procedure, 
negotiate  with  one  or  more  tenderers  of  its 
choice,  from  among  those  that  took  part  in  the 
invitation  to  tender,  provided  that  the  original 
terms  of  the  contract  are  not  substantially 
altered.  

competitive 

the 

procedure 

tender 
that 

  (e)  where  after  two  attempts  the  competitive 
been 
has 
negotiated 
unsuccessful, 
to  say,  where  no 
is 
administratively  and  technically  valid  tender  or 
no  qualitatively  and/or  financially  worthwhile 
tender  has  been  received,  in  which  case,  after 
cancelling 
negotiated 
the  contracting  authority  may 
procedure, 
negotiate  with  one  or  more  tenderers  of  its 
choice,  from  among  those  that  took  part  in  the 
invitation  to  tender,  provided  that  the  original 
terms  of  the  contract  are  not  substantially 
altered.  

competitive 

the 

performance  must 

  (f)  for  contracts  declared  to  be  secret,  or  for 
contracts  whose 
be 
accompanied  by  special  security  measures  or 
when the protection of the essential interests of 
the  European  Union  or  the  beneficiary  country 
so requires;  

performance  must 

  (f)  for  contracts  declared  to  be  secret,  or  for 
contracts  whose 
be 
accompanied  by  special  security  measures  or 
when the protection of the essential interests of 
the  European  Union  or  the  beneficiary  country 
so requires;  

EN 

 Error! Unknown document property name.  EN 

 
  (g)  for  contracts  in  respect  of  supplies  quoted 

  (g)  for  contracts  in  respect  of  supplies  quoted 

and purchases on a commodity market;  

and purchases on a commodity market;  

  (h)  for  contracts  in  respect  of  purchases  on 
particularly  advantageous  terms,  either  from  a 
supplier  which  is  definitively  winding  up  its 
business  activities,  or  from  the  receivers  or 
liquidators  of  a  bankruptcy,  an  arrangement 
with  creditors,  or  a  similar  procedure  under 
national law.  

  (h)  for  contracts  in  respect  of  purchases  on 
particularly  advantageous  terms,  either  from  a 
supplier  which  is  definitively  winding  up  its 
business  activities,  or  from  the  receivers  or 
liquidators  of  a  bankruptcy,  an  arrangement 
with  creditors,  or  a  similar  procedure  under 
national law.  

Where  the  Commission  is  not  the  contracting 
authority,  the  use  of  the  negotiated  procedure  is 
subject  to  the  prior  agreement  of  the  responsible 
authorising officer. 

  (i) where a new contract has to be concluded 
termination  of  an  existing 

after  early 
contract. 

Where  the  Commission  is  not  the  contracting 
authority,  the  use  of  the  negotiated  procedure  is 
subject  to  the  prior  agreement  of  the  responsible 
authorising officer.  

2. 
For the purposes of point (a) of paragraph 1, 
operations carried out in crisis situations as referred 
to  in  Article  168(2)  shall  be  considered  to  satisfy 
the test of extreme urgency. The authorising officer 
by  delegation,  where  appropriate  in  concertation 
with  the  other  authorising  officers  by  delegation 
that  a  situation  of 
concerned,  shall  establish 
extreme  urgency  exists  and  shall  review  his 
decision  regularly  with  regard  to  the  principle  of 
sound financial management. 

2. 
For the purposes of point (a) of paragraph 1, 
operations carried out in crisis situations as referred 
to  in  Article  168(2)  shall  be  considered  to  satisfy 
the test of extreme urgency. The authorising officer 
by  delegation,  where  appropriate  in  concertation 
with  the  other  authorising  officers  by  delegation 
that  a  situation  of 
concerned,  shall  establish 
extreme  urgency  exists  and  shall  review  his 
decision  regularly  with  regard  to  the  principle  of 
sound financial management. 

EN 

 Error! Unknown document property name.  EN 

 
 
Article 245 
Thresholds and procedures for awarding works 
contracts  
(Article 167 of the Financial Regulation) 

Article 245 
Thresholds and procedures for awarding works 
contracts  
(Article 167 of the Financial Regulation) 

1.  The  thresholds  and  procedures  referred  to  in 
Article 167 of the Financial Regulation shall be as 
follows for works contracts: 

1.  The  thresholds  and  procedures  referred  to  in 
Article 167 of the Financial Regulation shall be as 
follows for works contracts: 

  (a) for contracts with  a value of EUR 5000000 

  (a) for contracts with a value of EUR 5 000 000 

or more:  

or more:  

  (i)  in  principle  an  international  open  invitation 
to  tender  within  the  meaning  of  Article  122(2) 
and point (a) of Article 240(2);  

  (i)  in  principle  an  international  open  invitation 
to  tender  within  the  meaning  of  Article  122(2) 
and point (a) of Article 240(2); or  

officer 

  (ii) exceptionally, in view of the characteristics 
of certain works and after the agreement of the 
the 
authorising 
Commission is not the contracting authority, an 
international  restricted 
tender 
within the meaning of Article 122(2) and point 
(a) of Article 240(2);  

responsible 

invitation 

to 

if 

officer 

  (ii) exceptionally, in view of the characteristics 
of certain works and after the agreement of the 
the 
authorising 
Commission is not the contracting authority, an 
international  restricted 
tender 
within the meaning of Article 122(2) and point 
(a) of Article 240(2);  

responsible 

invitation 

to 

if 

  (b) for contracts with a value of EUR 300000 or 
more but less then EUR 5000000: a local open 
invitation  to  tender  within  the  meaning  of 
Article 122(2) and point (b) of Article 240(2);  

  (b)  for  contracts  with  a  value  of  EUR  300  000 
or  more  but  less  then  EUR  5  000  000:  a  local 
open invitation to tender within the meaning of 
Article 122(2) and point (b) of Article 240(2);  

  (c) for contracts with a value of less than EUR 
300000:  a  competitive  negotiated  procedure 

  (c) for contracts with a value of less than EUR 
300  000:  a  competitive  negotiated  procedure 

EN 

 Error! Unknown document property name.  EN 

the 

and 

above, 

1.  It  is  proposed  that  for  works  of  EUR  5 
international 
million 
restricted procedure is a full alternative, not 
an  exception,  for  the  international  open 
procedure.  Also,  a  prior  agreement  of  the 
AOD  for  the  former  should  not  longer  be 
required. 

2. It is proposed to double the threshold for 
single-tender  negotiated  procedure  from 
EUR 10,000 to 20,000. 

 
 
within the meaning of paragraph 2;  

within the meaning of paragraph 2;  

Contracts with a value of less than or equal to EUR 
10000  may  be  awarded  on  the  basis  of  a  single 
tender.  

Contracts with a value of less than or equal to EUR 
10  00020  000  may  be  awarded  on  the  basis  of  a 
single tender.  

2. 
Under  the  negotiated  procedure  referred  to 
in  point  (c)  of  paragraph  1,  the  contracting 
authority  shall  draw  up  a  list  of  at  least  three 
contractors  of  its  choice.  The  procedure  involves 
limited  competitive  tendering,  without  publication 
of  a  notice  and  shall  be  known  as  a  competitive 
negotiated procedure not covered by Article 124. 

2. 
Under  the  negotiated  procedure  referred  to 
in  point  (c)  of  paragraph  1,  the  contracting 
authority  shall  draw  up  a  list  of  at  least  three 
contractors  of  its  choice.  The  procedure  involves 
limited  competitive  tendering,  without  publication 
of  a  notice  and  shall  be  known  as  a  competitive 
negotiated procedure not covered by Article 124. 

Tenders  shall  be  opened  and  evaluated  by  an 
evaluation  committee  with  the  necessary  technical 
and  administrative  expertise.  The  members  of  the 
evaluation  committee  must  sign  a  declaration  of 
impartiality. 

Tenders  shall  be  opened  and  evaluated  by  an 
evaluation  committee  with  the  necessary  technical 
and  administrative  expertise.  The  members  of  the 
evaluation  committee  must  sign  a  declaration  of 
impartiality. 

If following the consultation of the contractors, the 
contracting  authority  receives  only  one  tender  that 
is administrative and technically valid, the contract 
may be awarded provided that the award criteria are 
met. 

If following the consultation of the contractors, the 
contracting  authority  receives  only  one  tender  that 
is administrative and technically valid, the contract 
may be awarded provided that the award criteria are 
met. 

the 
The  selection  criteria  shall  cover 
3. 
capacity  of  the  tenderer  to  carry  out  similar 
contracts,  in  particular  by  reference  to  works 
carried  out  in  recent  years.  With  selection  being 
made  in  this  way  and  since  inadmissible  tenders 
have  already  been  eliminated,  the  only  award 

the 
The  selection  criteria  shall  cover 
3. 
capacity  of  the  tenderer  to  carry  out  similar 
contracts,  in  particular  by  reference  to  works 
carried  out  in  recent  years.  With  selection  being 
made  in  this  way  and  since  inadmissible  tenders 
have  already  been  eliminated,  the  only  award 

EN 

 Error! Unknown document property name.  EN 

 
 
 
 
 
criterion shall be the price. 

criterion shall be the price. 

4. 
Each  technical  and  financial  bid  must  be 
placed in a single sealed envelope, itself placed in a 
package  or  outer  envelope.  The  inner  envelope 
shall bear: 

4. 
Each  technical  and  financial  bid  must  be 
placed in a single sealed envelope, itself placed in a 
package  or  outer  envelope.  The  inner  envelope 
shall bear: 

the  address 

(a) 
documents for the submission of tenders; 

indicated 

in 

the 

tender 

the  address 

(a) 
documents for the submission of tenders; 

indicated 

in 

the 

tender 

the reference to the call for tenders to which 

(b) 
the tenderer is responding; 

the reference to the call for tenders to which 

(b) 
the tenderer is responding; 

where  appropriate,  the  numbers  of  the  lots 

(c) 
for which a tender is being submitted; 

where  appropriate,  the  numbers  of  the  lots 

(c) 
for which a tender is being submitted; 

(d) 
the  phrase  «Not  to  be  opened  before  the 
tender-opening  session»,  in  the  language  of  the 
tender documents. 

(d) 
the  phrase  «Not  to  be  opened  before  the 
tender-opening  session»,  in  the  language  of  the 
tender documents. 

At the place and time set in the tender documents, 
the  tenders  shall  be  opened  in  public  by  the 
evaluation committee. At the public tender-opening 
session,  the  names  of  the  tenderers,  the  prices 
quoted,  the  provision  of  the  necessary  tender 
guarantee  and  any  other  formality  which  the 
contracting  authority  thinks  appropriate  must  be 
announced. 

At the place and time set in the tender documents, 
the  tenders  shall  be  opened  in  public  by  the 
evaluation committee. At the public tender-opening 
session,  the  names  of  the  tenderers,  the  prices 
quoted,  the  provision  of  the  necessary  tender 
guarantee  and  any  other  formality  which  the 
contracting  authority  thinks  appropriate  must  be 
announced. 

Article 246  
Use of the negotiated procedure for works 

Article 246  
Use of the negotiated procedure for works 

EN 

 Error! Unknown document property name.  EN 

 
 
 
 
 
 
 
 
contracts  
(Article 167 of the Financial Regulation) 

contracts  
(Article 167 of the Financial Regulation) 

1.  Works  contracts  may  be  awarded  by  negotiated 
procedure  with  a  single  tender  in  the  following 
cases:  

1.  Works  contracts  may  be  awarded  by  negotiated 
procedure  with  a  single  tender  in  the  following 
cases:  

  (a)  where,  for  reasons  of  extreme  urgency 
brought  about  by  events  which  the  contracting 
authorities  could  not  have  foreseen  and  which 
can  in  no  way  be  attributed  to  them,  the  time-
limit for the procedures referred to in points (a), 
(b)  and  (c)  of  Article  91(1)  of  the  Financial 
Regulation cannot be kept.  

  (a)  where,  for  reasons  of  extreme  urgency 
brought  about  by  events  which  the  contracting 
authorities  could  not  have  foreseen  and  which 
can  in  no  way  be  attributed  to  them,  the  time-
limit for the procedures referred to in points (a), 
(b)  and  (c)  of  Article  91(1)  of  the  Financial 
Regulation cannot be kept.  

  (b)  for  additional  works  not  included  in  the 
initial  contract  concluded  but  which  have, 
through  unforeseen  circumstances,  become 
necessary  for  carrying  out  the  work  described 
therein,  subject  to  the  conditions  laid  down  in 
paragraph 2;  

  (b)  for  additional  works  not  included  in  the 
initial  contract  concluded  but  which  have, 
through  unforeseen  circumstances,  become 
necessary  for  carrying  out  the  work  described 
therein,  subject  to  the  conditions  laid  down  in 
paragraph 2;  

It 

that 

is  proposed 

1. 
single-tender 
negotiated  procedure  can  be  used  if  a 
contract  has  to  be  concluded  following  an 
early termination of an existing one. 

2.  It  is  proposed  to  delete  the  obligation  to 
obtain  the  prior  permission  of  the  AOD  to 
use  the  single-tender  negotiated  procedure 
(NP). 

  (c)  where 

the 

tender  procedure  has  been 
unsuccessful,  that  is  where  no  qualitatively 
and/or  financially  worthwhile  tender  has  been 
received.  In  such  cases,  after  cancelling  the 
tender procedure, the contracting authority may 
negotiate  with  one  or  more  tenderers  of  its 
choice,  from  among  those  that  took  part  in  the 
invitation  to  tender,  provided  that  the  original 
terms  of  the  contract  are  not  substantially 
altered.  

  (c)  where 

the 

tender  procedure  has  been 
unsuccessful,  that  is  where  no  qualitatively 
and/or  financially  worthwhile  tender  has  been 
received.  In  such  cases,  after  cancelling  the 
tender procedure, the contracting authority may 
negotiate  with  one  or  more  tenderers  of  its 
choice,  from  among  those  that  took  part  in  the 
invitation  to  tender,  provided  that  the  original 
terms  of  the  contract  are  not  substantially 
altered.  

EN 

 Error! Unknown document property name.  EN 

 
 
that 

  (d)  where  the  competitive  negotiated  tender 
two  attempts,  has  been 
procedure,  after 
unsuccessful, 
to  say,  where  no 
is 
administratively  and  technically  valid  tender  or 
no  qualitatively  and/or  financially  worthwhile 
tender  has  been  received,  in  which  case,  after 
cancelling 
negotiated 
the  contracting  authority  may 
procedure, 
negotiate  with  one  or  more  tenderers  of  its 
choice,  from  among  those  that  took  part  in  the 
invitation  to  tender,  provided  that  the  original 
terms  of  the  contract  are  not  substantially 
altered.  

competitive 

the 

that 

  (d)  where  the  competitive  negotiated  tender 
two  attempts,  has  been 
procedure,  after 
unsuccessful, 
to  say,  where  no 
is 
administratively  and  technically  valid  tender  or 
no  qualitatively  and/or  financially  worthwhile 
tender  has  been  received,  in  which  case,  after 
cancelling 
negotiated 
the  contracting  authority  may 
procedure, 
negotiate  with  one  or  more  tenderers  of  its 
choice,  from  among  those  that  took  part  in  the 
invitation  to  tender,  provided  that  the  original 
terms  of  the  contract  are  not  substantially 
altered.  

competitive 

the 

performance  must 

  (e)  for  contracts  declared  to  be  secret,  or  for 
contracts  whose 
be 
accompanied  by  special  security  measures  or 
when the protection of the essential interests of 
the  European  Union  or  the  beneficiary  country 
so requires.  

performance  must 

  (e)  for  contracts  declared  to  be  secret,  or  for 
contracts  whose 
be 
accompanied  by  special  security  measures  or 
when the protection of the essential interests of 
the  European  Union  or  the  beneficiary  country 
so requires.  

For 
the  purposes  of  point  (a)  of 
the  first 
in  crisis 
subparagraph,  operations  carried  out 
situations  as  referred  to  in  Article  168(2)  shall  be 
considered  to  satisfy  the  test  of  extreme  urgency. 
The  authorising  officer  by  delegation,  where 
appropriate 
the  other 
in  concertation  with 
authorising  officers  by  delegation  concerned,  shall 
establish that a situation of extreme urgency exists 
and shall review his decision regularly with regard 
to the principle of sound financial management.  

  (f) where a new contract has to be concluded 

after early termination of an existing 
contract. 

For 
the  purposes  of  point  (a)  of 
the  first 
in  crisis 
subparagraph,  operations  carried  out 
situations  as  referred  to  in  Article  168(2)  shall  be 
considered  to  satisfy  the  test  of  extreme  urgency. 
The  authorising  officer  by  delegation,  where 
appropriate 
the  other 
in  concertation  with 
authorising  officers  by  delegation  concerned,  shall 

EN 

 Error! Unknown document property name.  EN 

 
Where  the  Commission  is  not  the  contracting 
authority,  the  use  of  the  negotiated  procedure  is 
subject  to  the  prior  agreement  of  the  responsible 
authorising officer. 

establish that a situation of extreme urgency exists 
and shall review his decision regularly with regard 
to the principle of sound financial management.  

Where  the  Commission  is  not  the  contracting 
authority,  the  use  of  the  negotiated  procedure  is 
subject  to  the  prior  agreement  of  the  responsible 
authorising officer.  

2. 
The additional works referred to in point (b) 
of  paragraph  1  shall  be  awarded  to  the  contractor 
already carrying out the work: 

2. 
The additional works referred to in point (b) 
of  paragraph  1  shall  be  awarded  to  the  contractor 
already carrying out the work: 

(a) 
where  such  works  cannot  be  technically  or 
economically  separated  from  the  main  contract 
without  serious  inconvenience  for  the  contracting 
authority; 

(a) 
where  such  works  cannot  be  technically  or 
economically  separated  from  the  main  contract 
without  serious  inconvenience  for  the  contracting 
authority; 

(b) 
where such works, although separable from 
the performance of the original contract, are strictly 
necessary for its completion; 

(b) 
where such works, although separable from 
the performance of the original contract, are strictly 
necessary for its completion; 

(c) 
where  the  aggregate  value  of  contracts 
awarded for additional works does not exceed 50 % 
of the value of the principal contract. 

(c) 
where  the  aggregate  value  of  contracts 
awarded for additional works does not exceed 50 % 
of the value of the principal contract. 

Article 247 
Use of the negotiated procedure for buildings 
contracts 
(Article 167 of the Financial Regulation) 

Article 247 
Use of the negotiated procedure for buildings 
contracts 
(Article 167 of the Financial Regulation) 

EN 

 Error! Unknown document property name.  EN 

 
 
 
 
 
 
Clarification  that  it  is  the  AO,  not  the 
College. 

Buildings  contracts  as  referred  to  in  Article  235 
may  be  awarded  by  negotiated  procedure  after  the 
local  market  has  been  prospected  and  after  the 
Commission has given its agreement if it is not the 
contracting authority. 

Buildings  contracts  as  referred  to  in  Article  235 
may  be  awarded  by  negotiated  procedure  after  the 
local  market  has  been  prospected  and  after  the 
Commission has given its agreement if it is not the 
contracting  authority  responsible  authorising 
officer  has  given  his  agreement 
the 
Commission is not the contracting authority.  

if 

Article 248 
Choice of procurement procedure for mixed 
contracts 
(Article 167 of the Financial Regulation) 

Article 248 
Choice of procurement procedure for mixed 
contracts 
(Article 167 of the Financial Regulation) 

the  contracting  authority,  after 

In  the  case  of  contracts  involving  both  supplies  of 
services  and  supplies  of  goods  or  execution  of 
works, 
the 
Commission has given its agreement if it is not the 
contracting authority, shall determine the thresholds 
and  procedures  applicable  by  reference  to  the 
predominant  aspect  assessed  on  the  basis  of  the 
relative  value  and  the  operational  significance  of 
the various components of the contract. 

the  contracting  authority,  after 

In  the  case  of  contracts  involving  both  supplies  of 
services  and  supplies  of  goods  or  execution  of 
works, 
the 
Commission has given its agreement if it is not the 
contracting authority, shall determine the thresholds 
and  procedures  applicable  by  reference  to  the 
predominant  aspect  assessed  on  the  basis  of  the 
relative  value  and  the  operational  significance  of 
the various components of the contract. 

Article 249 
Tender documents 
(Article 167 of the Financial Regulation) 

Article 249 
Tender documents 
(Article 167 of the Financial Regulation) 

The tender documents referred to in Article 
1. 
130  shall  be  drawn  up  on  the  basis  of  best 
international  practices  and  in  accordance  with  the 

The tender documents referred to in Article 
1. 
130  shall  be  drawn  up  on  the  basis  of  best 
international  practices  and  in  accordance  with  the 

EN 

 Error! Unknown document property name.  EN 

 
 
 
 
 
provisions of this Chapter regarding advertising and 
contacts  between  the  contracting  authority  and 
tenderers. 

provisions of this Chapter regarding advertising and 
contacts  between  the  contracting  authority  and 
tenderers. 

For  service  contracts,  the  tender  file  must 

2. 
contain the following documents: 

For  service  contracts,  the  tender  file  must 

2. 
contain the following documents: 

instructions 

(a) 
include: 

to 

tenderers,  which  must 

instructions 

(a) 
include: 

to 

tenderers,  which  must 

(i) 

the type of contract; 

(i) 

the type of contract; 

(ii) 

the award criteria and their weightings; 

(ii) 

the award criteria and their weightings; 

the  possibility  of 

(iii) 
timetable for them; 

interviews  and 

the 

the  possibility  of 

(iii) 
timetable for them; 

interviews  and 

the 

(iv)  whether variants are permitted; 

(iv)  whether variants are permitted; 

the  proportion  of  sub-contracting  which 

(v) 
may be authorised; 

the  proportion  of  sub-contracting  which 

(v) 
may be authorised; 

the  maximum  budget  available  for  the 

(vi) 
contract; 

the  maximum  budget  available  for  the 

(vi) 
contract; 

(vii) 

the currency of tenders; 

(vii) 

the currency of tenders; 

shortlist  of  candidates  selected  (mentioning 

(b) 
the ban on association); 

shortlist  of  candidates  selected  (mentioning 

(b) 
the ban on association); 

(c) 

general conditions for service contracts; 

(c) 

general conditions for service contracts; 

EN 

 Error! Unknown document property name.  EN 

 
 
 
 
 
 
 
 
 
 
 
 
specific 

(d) 
supplement  or  derogate 
conditions; 

conditions  which 

amplify, 
the  general 

from 

specific 

(d) 
supplement  or  derogate 
conditions; 

conditions  which 

amplify, 
the  general 

from 

terms  of  reference  indicating  the  planned 
(e) 
timetable for the project and dates from which it is 
planned 
the  principal  experts  must  be 
available; 

that 

terms  of  reference  indicating  the  planned 
(e) 
timetable for the project and dates from which it is 
planned 
the  principal  experts  must  be 
available; 

that 

price  schedule  (for  completion  by 

(f) 
tenderer); 

the 

price  schedule  (for  completion  by 

(f) 
tenderer); 

the 

(g) 

tender form; 

(h) 

contract form; 

(g) 

tender form; 

(h) 

contract form; 

bank  (or  similar)  guarantee  forms  for  the 

(i) 
payment of pre-financing. 

bank  (or  similar)  guarantee  forms  for  the 

(i) 
payment of pre-financing. 

Point  (h)  of  the  first  subparagraph  shall  not 
apply  to  cases  where,  due  to  exceptional  and 
duly justified circumstances, the model contract 
cannot be used. 

For  supply  contracts,  the  tender  file  must 

3. 
contain the following documents: 

For  supply  contracts,  the  tender  file  must 

3. 
contain the following documents: 

instructions 

(a) 
include: 

to 

tenderers,  which  must 

instructions 

(a) 
include: 

to 

tenderers,  which  must 

(i) 

the selection and award criteria; 

(i) 

the selection and award criteria; 

EN 

 Error! Unknown document property name.  EN 

 
 
 
 
 
 
 
 
 
 
(ii) 

whether variants are authorised; 

(ii) 

whether variants are authorised; 

(iii) 

the currency of tenders; 

(iii) 

the currency of tenders; 

(b) 

general conditions for supply contracts; 

(b) 

general conditions for supply contracts; 

specific 

(c) 
supplement  or  derogate 
conditions; 

conditions  which 

amplify, 
the  general 

from 

specific 

(c) 
supplement  or  derogate 
conditions; 

conditions  which 

amplify, 
the  general 

from 

(d) 
technical  annex  containing  any  plans, 
technical  specifications  and  the  planned  timetable 
for performance of the contract; 

(d) 
technical  annex  containing  any  plans, 
technical  specifications  and  the  planned  timetable 
for performance of the contract; 

price  schedule  (for  completion  by 

(e) 
tenderer); 

the 

price  schedule  (for  completion  by 

(e) 
tenderer); 

the 

(f) 

tender form; 

(g) 

contract form; 

(f) 

tender form; 

(g) 

contract form; 

(h) 

bank (or similar) guarantee forms for: 

(h) 

bank (or similar) guarantee forms for: 

(i) 

the tender; 

(i) 

the tender; 

(ii) 

payment of advances, and 

(ii) 

payment of advances, and 

(iii) 

proper performance. 

(iii) 

proper performance. 

Point  (g)  of  the  first  subparagraph  shall  not 
apply  to  cases  where,  due  to  exceptional  and 
duly justified circumstances, the model contract 

EN 

 Error! Unknown document property name.  EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
cannot be used. 

For  works  contracts,  the  tender  file  must 

4. 
contain the following documents: 

For  works  contracts,  the  tender  file  must 

4. 
contain the following documents: 

instructions 

(a) 
include: 

to 

tenderers,  which  must 

instructions 

(a) 
include: 

to 

tenderers,  which  must 

(i) 

the selection and award criteria; 

(i) 

the selection and award criteria; 

(ii) 

whether variants are authorised; and 

(ii) 

whether variants are authorised; and 

(iii) 

the currency of tenders; 

(iii) 

the currency of tenders; 

(b) 

general conditions for works contracts; 

(b) 

general conditions for works contracts; 

specific 

(c) 
supplement  or  derogate 
conditions; 

conditions  which 

amplify, 
the  general 

from 

specific 

(c) 
supplement  or  derogate 
conditions; 

conditions  which 

amplify, 
the  general 

from 

technical 

(d) 
plans, 
technical  specifications  and  the  planned  timetable 
for performance of the contract; 

containing 

annexes 

technical 

(d) 
plans, 
technical  specifications  and  the  planned  timetable 
for performance of the contract; 

containing 

annexes 

price  schedule  (for  completion  by 

(e) 
tenderer) and the breakdown of prices; 

the 

price  schedule  (for  completion  by 

(e) 
tenderer) and the breakdown of prices; 

the 

(f) 

tender form; 

(g) 

contract form; 

(f) 

tender form; 

(g) 

contract form; 

(h) 

bank (or similar) guarantee forms for: 

(h) 

bank (or similar) guarantee forms for: 

EN 

 Error! Unknown document property name.  EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
(i) 

the tender; 

(i) 

the tender; 

(ii) 

payment of advances; 

(ii) 

payment of advances; 

(iii) 

proper performance. 

(iii) 

proper performance. 

Point  (g)  of  the  first  subparagraph  shall  not 
apply  to  cases  where,  due  to  exceptional  and 
duly justified circumstances, the model contract 
cannot be used. 

In  the  event  of  contradiction,  the  specific 
5. 
conditions  referred  to  in  point  (d)  of  paragraph  2, 
point (c ) of paragraph 3 and point (c) of paragraph 
4 shall override the general conditions. 

In  the  event  of  contradiction,  the  specific 
5. 
conditions  referred  to  in  point  (d)  of  paragraph  2, 
point (c ) of paragraph 3 and point (c) of paragraph 
4 shall override the general conditions. 

6.  Where  contracting  authorities  require  the 
production  of  certificates  drawn  up  by 
independent  bodies  attesting  the  compliance  of 
the  economic  operator  with  certain  quality 
assurance  standards,  they  shall  refer  to  quality 
assurance  systems  based  on 
the  relevant 
European  or,  where  appropriate,  international 
standards  certified  by  bodies  conforming  to  the 
European or international standards concerning 
certification.  They  shall  also  accept  other 
equivalent  quality  assurance 
evidence  of 
measures from economic operators. 

EN 

 Error! Unknown document property name.  EN 

New  provision  introducing  a  reference  to 
international  standards  as  a  possible  frame 
of  reference,  especially  when  procurement 
occurs for the benefit of the third country, in 
the third country and by local contractors. In 
such  a  context,  European  standards  may  be 
irrelevant  and  a  reliance  on  them  may 
unduly 
in 
local 
contradiction  to  the  development  goals.  As 
a  consequence  of  Article  249(6),  Article 
137(3a)  would  be  excluded  from  applying 
to  this  part  by  being  added  to  Article 
237(1). 

contractors 

exclude 

 
 
 
 
 
 
Article 250 
Guarantees  
(Articles 102 and 167 of the Financial Regulation) 

Article 250 
Guarantees  
(Articles 102 and 167 of the Financial Regulation) 

1. 
By  way  of  derogation  from  Article  150, 
advance guarantees shall be denominated in euro or 
in the currency of the contract they cover. 

1. 
By  way  of  derogation  from  Article  150, 
advance guarantees shall be denominated in euro or 
in the currency of the contract they cover. 

2. 
The  contracting  authority  may  demand  a 
tender  guarantee,  within  the  meaning  of  this 
Chapter,  representing  1  %  to  2  %  of  the  overall 
value  of 
the  contract  for  supply  and  works 
contracts;  it  shall  comply  with  the  provisions  of 
Article 150. It shall be released when the contract is 
awarded.  It  shall  be  retained  if  a  tender  submitted 
by  the  final  date  for  submission  is  subsequently 
withdrawn. 

2. 
The  contracting  authority  may  demand  a 
tender  guarantee,  within  the  meaning  of  this 
Chapter,  representing  1  %  to  2  %  of  the  overall 
value  of 
the  contract  for  supply  and  works 
contracts;  it  shall  comply  with  the  provisions  of 
Article 150. It shall be released when the contract is 
awarded.  It  shall  be  retained  if  a  tender  submitted 
by  the  final  date  for  submission  is  subsequently 
withdrawn. 

3. Where the pre-financing exceeds EUR 150000, a 
guarantee  shall  be  required.  However,  where  the 
contractor 
the  responsible 
authorising  officer  may,  depending  on  his  risk 
assessment, waive that obligation.  

is  a  public  body, 

The  guarantee  shall  be  released  as  and  when  the 
pre-financing is deducted from interim payments or 
payments  of  balances  made  to  the  contractor  in 
accordance with the terms of the contract.  

3.  Where  the  pre-financing  exceeds  EUR  150  000 
300  000,  a  guarantee  shall  be  required.  However, 
where the contractor is a national or international 
public  body,  the  responsible  authorising  officer 
may,  depending on his  risk  assessment, waive that 
obligation.  

The  guarantee  shall  be  released  as  and  when  the 
pre-financing is deducted from interim payments or 
payments  of  balances  made  to  the  contractor  in 
accordance with the terms of the contract.  

EN 

 Error! Unknown document property name.  EN 

Deletion:  guarantees  on  pre-financing 
should be governed by the general regime. 

 
 
 
 
A  performance  guarantee  may  be  required 
4. 
by the contracting authority for an amount set in the 
tender file and corresponding to between  5 and 10 
% of the total value of the contract. This guarantee 
shall  be  determined  on  the  basis  of  objective 
criteria such as the type and value of the contract. 

A  performance  guarantee  may  be  required 
4. 
by the contracting authority for an amount set in the 
tender file and corresponding to between 5 and 10 
% of the total value of the contract. This guarantee 
shall  be  determined  on  the  basis  of  objective 
criteria such as the type and value of the contract. 

However,  a  performance  guarantee  shall  be 
required  where 
thresholds  are 
exceeded: 

following 

the 

However,  a  performance  guarantee  shall  be 
required  where 
thresholds  are 
exceeded: 

following 

the 

(i) 

EUR 345 000 for works contracts, 

(i) 

EUR 345 000 for works contracts, 

(ii) 

EUR 150 000 for supply contracts. 

(ii) 

EUR 150 000 for supply contracts. 

The guarantee shall remain valid at least until final 
acceptance  of  the  supplies  and  works.  If  the 
contract  is  not  properly  performed  the  entire 
guarantee shall be retained. 

The guarantee shall remain valid at least until final 
acceptance  of  the  supplies  and  works.  If  the 
contract  is  not  properly  performed  the  entire 
guarantee shall be retained. 

Article 251  
Time-limits for procedures  
(Article 167 of the Financial Regulation) 

Article 251  
Time-limits for procedures  
(Article 167 of the Financial Regulation) 

1. Tenders must reach the contracting authority at 
the address and by no later than the date and time 
shown in the invitation to tender. The time limit for 
receipt of tenders and requests to participate, laid 
down by the contracting authorities, shall be long 
enough to allow interested parties a reasonable and 
appropriate period to prepare and submit their 

1. Tenders must reach the contracting authority at 
the address and by no later than the date and time 
shown in the invitation to tender. The time limit for 
receipt of tenders and requests to participate, laid 
down by the contracting authorities, shall be long 
enough to allow interested parties a reasonable and 
appropriate period to prepare and submit their 

EN 

 Error! Unknown document property name.  EN 

1. It is proposed that questions by tenderers 
may be sent and answers by the contracting 
authority shall be provided until the closing 
date 
tenders.  The 
moratorium of 21 days for questions and of 
11 days for answers would thus be deleted.  

receipt  of 

the 

for 

 
 
 
 
 
 
 
2. It is proposed to delete the limitations on 
the  validity  of  tenders.  This  should  not  be 
regulated  in  the  legislation,  but  should  be 
determined  by  the  AOD  or  the  contracting 
authority. 

3. It is proposed to delete the requirement of 
prior authorisation of the Commission. 

tenders. 

tenders. 

For service contracts, the minimum time between 
the date of dispatch of the letter of invitation to 
tender and the final date for receipt of tenders shall 
be fifty days. However, in urgent cases and with the 
prior authorisation of the Commission, other time 
limits may be authorised. 

For service contracts, the minimum time between 
the date of dispatch of the letter of invitation to 
tender and the final date for receipt of tenders shall 
be fifty days. However, in urgent cases and with the 
prior authorisation of the Commission, other time 
limits may be authorised. 

2. Tenderers may put questions in writing no later 
than twenty-one days before the closing date for 
receipt of tenders. The contracting authority shall 
provide the answers to the questions no later than 
eleven days before the closing date for submission 
of tenders.  

2. Tenderers may put questions in writing no later 
than twenty-one days before the closing date for 
receipt of tenders. The contracting authority shall 
provide the answers to the questions no later than 
eleven days before the closing date for submission 
of tenders.  

3. In international restricted procedures, the time 
limit for receipt of tenders shall be no less than 
thirty days from the date on which the contract 
notice is published. The period between the date on 
which the letter of invitation is sent and the final 
date for the receipt of tenders shall be no less than 
fifty days. However, in certain exceptional cases 
and with the prior authorisation of the Commission, 
other time limits may be authorised. 

3.  In  international  restricted  procedures,  the  time 
limit  for  receipt  of  tenders  shall  be  no  less  than 
thirty  days  from  the  date  on  which  the  contract 
notice is published. The period between the date on 
which  the  letter  of  invitation  is  sent  and  the  final 
date for the receipt of tenders shall be no less than 
fifty  days.  However,  in  certain  exceptional  cases 
and with the prior authorisation of the Commission, 
other time limits may be authorised. 

4. In international open procedures, the time limits 
for receipt of tenders, running from the date on 
which the contract notice is sent, shall be at least: 

4. In international open procedures, the time limits 
for  receipt  of  tenders,  running  from  the  date  on 
which the contract notice is sent, shall be at least: 

(a) ninety days for works contracts, 

(a) ninety days for works contracts, 

EN 

 Error! Unknown document property name.  EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
(b) sixty days for supply contracts. 

(b) sixty days for supply contracts. 

However, in certain exceptional cases and with the 
prior authorisation of the Commission, other time 
limits may be authorised. 

However, in certain exceptional cases and with the 
prior  authorisation  of  the  Commission,  other  time 
limits may be authorised. 

5. In local open procedures, the time limits for 
receipt of tenders, running from the date when the 
contract notice is published, shall be at least: 

5.  In  local  open  procedures,  the  time  limits  for 
receipt  of  tenders,  running  from  the  date  when  the 
contract notice is published, shall be at least: 

(a) sixty days for works contracts; 

(a) sixty days for works contracts; 

(b) thirty days for supply contracts. 

(b) thirty days for supply contracts. 

However, in certain exceptional cases and with the 
prior authorisation of the Commission, other time 
limits may be authorised. 

However, in certain exceptional cases and with the 
prior  authorisation  of  the  Commission,  other  time 
limits may be authorised. 

6. For the competitive negotiated procedures 
referred to in point (b) of Article 241(1), point (c) 
of Article 243(1) and point (c) of Article 245(1), 

6.  For 
the  competitive  negotiated  procedures 
referred  to  in  point  (b)  of  Article  241(1),  point  (c) 
of Article 243(1) and point (c) of Article 245(1), 

candidates shall be allowed at least thirty days from 
the date of dispatch of the letter of invitation to 
tender in which to submit their tenders. 

candidates shall be allowed at least thirty days from 
the  date  of  dispatch  of  the  letter  of  invitation  to 
tender in which to submit their tenders. 

7. For service contracts, the period of validity of the 
tenders shall be ninety calendar days from the final 
date for submission of tenders. In exceptional 
cases, before the period of validity expires, the 
contracting authority may ask the tenderers to 
extend the period for a specific number of days up 

7. For service contracts, the period of validity of the 
tenders shall be ninety calendar days from the final 
date  for  submission  of  tenders.  In  exceptional 
cases,  before  the  period  of  validity  expires,  the 
contracting  authority  may  ask  the  tenderers  to 
extend the period for a specific number of days up 

EN 

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the 
This  should  not  be  regulated 
legislation, but should be determined by the 

in 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
to no more than forty calendar days. The tenderer 
whose tender is selected must maintain the validity 
of the tender for a further sixty calendar days from 
the date of notification of the award of the contract. 

to  no  more  than  forty  calendar  days.  The  tenderer 
whose tender is selected must maintain the validity 
of the tender for a further sixty calendar days from 
the date of notification of the award of the contract. 

8. For supply contracts, the period of validity of the 
tenders shall be ninety calendar days from the final 
date for submission of tenders. In exceptional 
cases, before the period of validity expires, the 
contracting authority may ask the tenderers to 
extend the period for a specific number of days up 
to no more than forty calendar days. The tenderer 
whose tender is selected must maintain the validity 
of the tender for a further sixty calendar days from 
the date of notification of the award of the contract. 

8. For supply contracts, the period of validity of the 
tenders shall be ninety calendar days from the final 
date  for  submission  of  tenders.  In  exceptional 
cases,  before  the  period  of  validity  expires,  the 
contracting  authority  may  ask  the  tenderers  to 
extend the period for a specific number of days up 
to  no  more  than  forty  calendar  days.  The  tenderer 
whose tender is selected must maintain the validity 
of the tender for a further sixty calendar days from 
the date of notification of the award of the contract. 

9. For works contracts, the period of validity of the 
tenders shall be ninety calendar days from the final 
date for submission of tenders. In exceptional 
cases, before the period of validity expires, the 
contracting authority may ask the tenderers to 
extend the period for a specific number of days up 
to no more than forty calendar days. The tenderer 
whose tender is selected must maintain the validity 
of the tender for a further sixty calendar days from 
the date of notification of the award of the contract. 

9. For works contracts, the period of validity of the 
tenders shall be ninety calendar days from the final 
date  for  submission  of  tenders.  In  exceptional 
cases,  before  the  period  of  validity  expires,  the 
contracting  authority  may  ask  the  tenderers  to 
extend the period for a specific number of days up 
to  no  more  than  forty  calendar  days.  The  tenderer 
whose tender is selected must maintain the validity 
of the tender for a further sixty calendar days from 
the date of notification of the award of the contract. 

10. The time-limits specified in paragraphs 1 to 9 
are expressed in calendar days. 

10. The time-limits specified in paragraphs 1 to 9 6 
are expressed in calendar days. 

AOD or the contracting authority. 

This  should  not  be  regulated 
the 
legislation, but should be determined by the 
AOD or the contracting authority. 

in 

This  should  not  be  regulated 
the 
legislation, but should be determined by the 
AOD or the contracting authority. 

in 

EN 

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Article 252 
Evaluation committee  
(Article 167 of the Financial Regulation) 

Article 252 
Evaluation committee  
(Article 167 of the Financial Regulation) 

1. All requests to participate and tenders declared 
as satisfying the requirements shall be evaluated 
and ranked by an evaluation committee on the basis 
of the exclusion, selection and award criteria 
announced in advance. This committee shall have 
an odd number of members, at least three, with all 
the necessary technical and administrative expertise 
to assess the tenders.  

1.  All  requests  to  participate  and  tenders  declared 
as  satisfying  the  requirements  shall  be  evaluated 
and ranked by an evaluation committee on the basis 
of  the  exclusion,  selection  and  award  criteria 
announced  in  advance.  This  committee  shall  have 
an odd number of members, at least three, with all 
the necessary technical and administrative expertise 
to assess the tenders. 

2. If the Commission is not the contracting 
authority, it must be kept systematically informed. 
It shall always be invited as an observer to the 
opening and assessment of tenders and shall receive 
a copy of each of them. The contracting authority 
shall send to the Commission, for its agreement, the 
results of evaluation of the tenders and a proposal 
for the award of the contract. Once it has received 
this agreement, it shall sign the contracts and send 

2.  If  the  Commission  is  not  the  contracting 
authority,  it  must  be  kept  systematically  informed. 
It  shall  always  be  invited  as  an  observer  to  the 
opening and assessment of tenders and shall receive 
a  copy  of  each  of  them.  The  contracting  authority 
shall send to the Commission, for its agreement, the 
results  of  evaluation  of  the  tenders  and  a  proposal 
for the award of the contract. Once it has received 
this agreement, it shall sign the contracts and send 

1.  It  is  proposed  to  delete  the  obligation  to 
systematically  inform  the  Commission,  and 
to  send  it  a  copy  of  each  tender.  This  is 
replaced  by  the  responsibilisation  of  the 
AOD  in  the  proposal  Article  237(1)  IR; 
point 3 of the comments to that article. 

2.  It  is  proposed  to  broaden  the  possibility 
for 
the 
the  evaluation  committee  or 
contracting  authority  to  ask  candidates  or 
tenderers to provide explanations.  

3.  The  possibility  should  be  created  to 
waive  the  constitution  of  an  evaluation 
committee where one tender is evaluated. 

EN 

 Error! Unknown document property name.  EN 

 
 
 
 
 
 
them to the Commission.  

them to the Commission. 

3. Tenders which do not contain all the essential 
items demanded in the tender documents or which 
do not correspond to the specific requirements laid 
down shall be eliminated.  

However, the evaluation committee or the 
contracting authority may ask candidates or 
tenderers to supply additional material or to clarify 
the supporting documents submitted in connection 
with the exclusion and selection criteria, within the 
time-limit they specify and having respect to the 
principle of equal treatment.  

4. In the case of abnormally low tenders as referred 
to in Article 139, the committee shall ask for the 
necessary clarifications concerning the composition 
of the tender. 

2.  If  the  Commission  is  not  the  contracting 
authority,  it  shall  receive  a  copy  of  tender 
the 
documents, 
tenders  and  the  signed  contracts.  It  may 
participate  as  an  observer  to  the  opening  and 
evaluation of tenders. 

the  evaluation  of 

tenders, 

3.  Tenders  which  do  not  contain  all  the  essential 
items  demanded  in  the  tender  documents  or  which 
do not correspond to the specific requirements laid 
down shall be eliminated.  

the  evaluation  committee  or 

However, 
the 
contracting  authority  may  ask  candidates  or 
tenderers to supply additional material or to clarify 
the supporting documents submitted in connection, 
amongst  others,  with  the  exclusion  and  selection 
criteria,  within  the  time-limit  they  specify  and 
having respect to the principle of equal treatment.  

4. In the case of abnormally low tenders as referred 
to  in  Article  139,  the  committee  shall  ask  for  the 
necessary clarifications concerning the composition 
of the tender. 

5.  The  obligation  to  establish  an  evaluation 
committee  may  be  waived  for  procedures 
referred to in Article 242, 244 and 246 when the 

EN 

 Error! Unknown document property name.  EN 

 
 
negotiation involves one single tenderer. 

CHAPTER 4 
GRANTS 

CHAPTER 4 
GRANTS 

Article 253 
Financing in full 
(Article 169 of the Financial Regulation) 

Article 253 
Financing in full 
(Article 169 of the Financial Regulation) 

1.  By  way  of  derogation  from  the  co-  financing 
requirement  in  connection  with  grants, 
referred  to  in  Article  109  of  the  Financial 
Regulation,  the  financing  of  an  action  in 
full  may  be  authorised  in  the  following 
cases,  save  where  prohibited  by  the  basic 
act:  

1.  By  way  of  derogation  from  the  co-  financing 
requirement  in  connection  with  grants, 
referred  to  in  Article  109  of  the  Financial 
Regulation,  the  financing  of  an  action  in 
full  may  be  authorised  in  the  following 
cases,  save  where  prohibited  by  the  basic 
act:  

(a)  humanitarian  aid,  including  assistance 
for 
persons, 
rehabilitation and mine disposal;  

refugees, 

uprooted 

(a)  humanitarian  aid,  including  assistance 
for 
persons, 
rehabilitation and mine disposal;  

refugees, 

uprooted 

(b)  aid  in  crisis  situations  within  the 
meaning of Article 168(2);  

(b)  aid  in  crisis  situations  within  the 
meaning of Article 168(2);  

©  actions  for  the  protection  of  the  health 
or fundamental rights of peoples;  

©  actions  for  the  protection  of  the  health 
or fundamental rights of peoples;  

it 

Instead  of 

is  proposed 

More  flexibility  should  be  allowed  for 
financing  in  full.  For  the  purpose  of  clarity 
and  simplification, 
to 
completely  delete  Article  160c(1)  and 
second  and  third  subparagraph  of  Article 
160c(2). 
listing  different 
situations in which grant can be financed in 
full,  this  approach  strictly  follows  Article 
169  FR,  according  to  which  any  grant 
considered  essential  in  external  actions  can 
be  financed 
in  full.  The  appreciation 
whether  financing  in  full  is  essential  will 
still  be  made  by  AO,  who  will  have  to 
justify it in the award decision.  

actions 

(d) 
the 
resulting 
implementation  of  financing  agreements 
third  countries  or  actions  with 
with 

from 

actions 

(d) 
the 
resulting 
implementation  of  financing  agreements 
third  countries  or  actions  with 
with 

from 

EN 

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international  organisations  within 
meaning of Article 43.  

the 

international  organisations  within 
meaning of Article 43.  

the 

e)  where  it  is  in  the  interests  of  the 
Community  to  be  the  sole  donor  to  an 
action, and in particular to ensure visibility 
of a Community action.  

e)  where  it  is  in  the  interests  of  the 
Community  to  be  the  sole  donor  to  an 
action, and in particular to ensure visibility 
of a Community action.  

2. Grounds shall be provided in the award decision 
relating  to  the  action  in  question  in  the 
case  of  any  derogation  from  the  co-
financing  requirement,  as  provided  for  in 
paragraph 1. 

The  authorising  officer  must  be  in  a  position  to 
show  that  financing  in  full  is  essential  to 
carry out the action in question. 

However,  in  the  case  of  point  (e)  of  paragraph  1, 
grounds shall be provided in the financing 
decision of the Commission. 

2. Grounds shall be provided in the award decision 
relating to the action in question in In the 
case  of  any  derogation  from  the  co-
financing  requirement,  as  provided  for  in 
paragraph  1.  grounds  shall  be  provided 
in the award decision. 

The  authorising  officer  must  be  in  a  position  to 
show  that  financing  in  full  is  essential  to 
carry out the action in question. 

However,  in  the  case  of  point  (e)  of  paragraph  1, 
grounds shall be provided in the financing decision 
of the Commission. 

( 

EN 

Article 253a 
Financing applications 

1.  By  way  of  derogation  from  Article  172(c), 
where  submission  is  by  letter,  applicants  may 
choose  to  submit  applications  in  one  of  the 
following ways: 

(a)  by  post  or  by  courier  service,  in  which  case 

New  provision:  because  of  the  special 
character  of  external  actions,  the  date  of 
receipt  of  grant  applications  by 
the 
contracting  authority  should  be  considered 
as 
is 
the  day  on  which  application 
submitted.  This  new  article  also  aims  at 

 Error! Unknown document property name.  EN 

 
  
  
 
 
the  call  for  proposals  shall  specify  that  the 
evidence  shall  be  constituted  by  the  date  of 
receipt by the contracting authority; 

aligning  the  regime  applicable  to  grants  to 
the 
for 
foreseen 
already 
procurement under Article 251(1) IR. 

exception 

(b)  by  hand-delivery  to  the  premises  of  the 
institution  by  the  applicant  in  person  or  by  an 
agent,  in  which  case  the  call  for  proposals  shall 
specify  the  date,  time  and  department  to  which 
applications are to be delivered against a signed 
and dated receipt. 

CHAPTER 5 
IMPREST ACCOUNTS AND INVENTORIES 

CHAPTER 5 
IMPREST ACCOUNTS AND INVENTORIES 

Article 254 
Creation of imprest accounts 
(Article 63 of the Financial Regulation) 

Article 254 
Creation of imprest accounts 
(Article 63 of the Financial Regulation) 

For 
the  payment  of  certain  categories  of 
expenditure, one or more imprest accounts may be 
set up in each local unit outside the Community in 
accordance  with  Article  63  of 
the  Financial 
Regulation.  A  local  unit  shall  be,  for  instance,  a 
Community delegation, office or branch office in a 
third country. 

For 
the  payment  of  certain  categories  of 
expenditure, one or more imprest accounts may be 
set  up  in  each  local  unit  outside  the  Community 
Union  in  accordance  with  Article  63  of  the 
Financial  Regulation.  A  local  unit  shall  be,  for 
instance, a Community Union delegation, office or 
branch office in a third country. 

The  decision  setting  up  such  an  imprest  account 
shall  lay  down  its  operating  terms  in  accordance 
with  Article  67  and  on  the  basis  of  the  specific 
needs of each local unit. 

The  decision  setting  up  such  an  imprest  account 
shall  lay  down  its  operating  terms  in  accordance 
with  Article  67  and  on  the  basis  of  the  specific 
needs of each local unit. 

EN 

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Article 255 
Persons empowered to administer accounts 
(Article 62 of the Financial Regulation) 

Article 255 
Persons empowered to administer accounts 
(Article 62 of the Financial Regulation) 

Each  institution  shall  lay  down  the  conditions  in 
accordance  with  which  the  staff  it  designates  and 
empowers to administer accounts in the local units 
referred 
to 
communicate the names and specimen signatures to 
local financial institutions. 

in  Article  254  are  authorised 

to 

Each  institution  shall  lay  down  the  conditions  in 
accordance  with  which  the  staff  it  designates  and 
empowers to administer accounts in the local units 
referred 
to 
communicate the names and specimen signatures to 
local financial institutions. 

in  Article  254  are  authorised 

to 

Article 256 
Inventory and advertising of sales 
(Article 138 of the Financial Regulation) 

Article 256 
Inventory and advertising of sales 
(Article 138 of the Financial Regulation) 

1. 
In the case of the delegations, the permanent 
inventories  of  movable  property  belonging  to  the 
Communities  shall  be  kept  locally.  They  shall  be 
sent  regularly 
in 
accordance  with 
the  rules  adopted  by  each 
institution. 

the  central  departments 

to 

1. 
In the case of the delegations, the permanent 
inventories  of  movable  property  belonging  to  the 
Communities  shall  be  kept  locally.  They  shall  be 
sent  regularly 
in 
accordance  with 
the  rules  adopted  by  each 
institution. 

the  central  departments 

to 

Movable property in transit to the delegations shall 
be  entered  on  a  provisional  list  before  being 
recorded in the permanent inventories. 

Movable property in transit to the delegations shall 
be  entered  on  a  provisional  list  before  being 
recorded in the permanent inventories. 

The  advertising  arrangements  for  sales  of 
in 

2. 
delegations'  movable  property 
accordance with local usage. 

shall  be 

The  advertising  arrangements  for  sales  of 
in 

2. 
delegations'  movable  property 
accordance with local usage. 

shall  be 

EN 

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TITLE IV 
(TITLE V OF THE FINANCIAL 
REGULATION) 
EUROPEAN OFFICES 

TITLE IV 
(TITLE V OF THE FINANCIAL 
REGULATION) 
EUROPEAN OFFICES 

Article 257 
Scope 
(Article 171 of the Financial Regulation 

Article 257 
Scope 
(Article 171 of the Financial Regulation 

The  offices  referred  to  in  Article  171  of  the 
Financial Regulation are as follows: 

The  offices  referred  to  in  Article  171  of  the 
Financial Regulation are as follows: 

(a) the Office for Official Publications; 

(a) the Office for Official Publications Office; 

(b) the European Anti-Fraud Office; 

(b) the European Anti-Fraud Office; 

(c) The European Communities Personnel Selection 
Office  and  the  European  Administrative  School 
administratively attached to it; 

(c) The European Communities Personnel Selection 
Office  and  the  European  Administrative  School 
administratively attached to it; 

(d)  the  Office  for  the  Administration  and  Payment 
of Individual Entitlements; 

(d)  the  Office  for  the  Administration  and  Payment 
of Individual Entitlements; 

(e)  the  Office  for  Infrastructure  and  Logistics  in 
Brussels  and  the  Office  for  Infrastructure  and 
Logistics in Luxembourg. 

(e)  the  Office  for  Infrastructure  and  Logistics  in 
Brussels  and  the  Office  for  Infrastructure  and 
Logistics in Luxembourg. 

One  or  more  institutions  may  set  up  additional 
offices provided that this can be justified by a cost-
benefit  study  and  guarantees  the  visibility  of  the 

One  or  more  institutions  may  set  up  additional 
offices provided that this can be justified by a cost-
benefit  study  and  guarantees  the  visibility  of  the 

EN 

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Community action. 

Community Union action. 

Article 258 
Delegations by the institutions to interinstitutional 
European offices 
(Articles 171 and 174a of the Financial Regulation)

Article 258 
Delegations by the institutions to interinstitutional 
European offices 
(Articles 171 and 174a of the Financial Regulation)

Each  institution  shall  be  responsible  for  budgetary 
commitments. The institutions  may  delegate  to  the 
Director  of  the  interinstitutional  European  office 
concerned  all  subsequent  acts,  in  particular  legal 
expenditure, 
commitments, 
authorisation  of  payments  and  implementation  of 
revenue, and shall set the limits and conditions for 
such delegation of powers. 

validation 

of 

Each  institution  shall  be  responsible  for  budgetary 
commitments. The institutions  may  delegate  to  the 
Director  of  the  interinstitutional  European  office 
concerned  all  subsequent  acts,  in  particular  legal 
expenditure, 
commitments, 
authorisation  of  payments  and  implementation  of 
revenue, and shall set the limits and conditions for 
such delegation of powers. 

validation 

of 

Article 258a 
Specific rules for the Office for Official 
Publications 
(Articles 171 and 174a of the Financial Regulation)

Article 258a 
Specific rules for theOffice for Official Publications 
Office 
(Articles 171 and 174a of the Financial Regulation)

With regard to the Office for Official Publications 
(Publications Office), each institution shall decide 
on its publication policy. The net proceeds from the 
sale of publications shall be re-used as assigned 
revenue by the institution which is the author of 
those publications, in accordance with Article 18 of 
the Financial Regulation. 

With regard to the Office for Official Publications 
Office (Publications Office), each institution shall 
decide on its publication policy. The net proceeds 
from the sale of publications shall be re-used as 
assigned revenue by the institution which is the 
author of those publications, in accordance with 
Article 18 of the Financial Regulation. 

EN 

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Article 259 
Delegation of certain tasks by the accounting 
officer 
(Article 172 of the Financial Regulation) 

Article 259 
Delegation of certain tasks by the accounting 
officer 
(Article 172 of the Financial Regulation) 

The  Commission  accounting  officer,  acting  on  a 
proposal  from  the  management  committee  of  the 
Office in question, may delegate to a member of the 
staff of the Office certain of his tasks relating to the 
collection  of 
the  payment  of 
expenditure  effected  directly  by  the  Office  in 
question. 

revenue  and 

The  Commission  accounting  officer,  acting  on  a 
proposal  from  the  management  committee  of  the 
Office in question, may delegate to a member of the 
staff of the Office certain of his tasks relating to the 
collection  of 
the  payment  of 
expenditure  effected  directly  by  the  Office  in 
question. 

revenue  and 

Article 260 
Treasury — bank accounts 
(Article 172 of the Financial Regulation) 

Article 260 
Treasury — bank accounts 
(Article 172 of the Financial Regulation) 

of 

the 

cash 

requirements 

an 
To  meet 
interinstitutional  Office,  bank  accounts  or  post 
office giro accounts may be opened in its name by 
the  Commission,  acting  on  a  proposal  from  the 
management committee. The final cash position for 
each year shall be reconciled and adjusted between 
the  Office  in  question  and  the  Commission  at  the 
end of the financial year. 

of 

the 

cash 

requirements 

an 
To  meet 
interinstitutional  Office,  bank  accounts  or  post 
office giro accounts may be opened in its name by 
the  Commission,  acting  on  a  proposal  from  the 
management committee. The final cash position for 
each year shall be reconciled and adjusted between 
the  Office  in  question  and  the  Commission  at  the 
end of the financial year. 

EN 

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TITLE V 
(TITLE VI OF THE FINANCIAL 
REGULATION) 
ADMINISTRATIVE 
APPROPRIATIONS 

TITLE V 
(TITLE VI OF THE FINANCIAL 
REGULATION) 
ADMINISTRATIVE 
APPROPRIATIONS 

Article 262 - Scope 
(Article 177 of the Financial Regulation) 

Article 262 - Scope 
(Article 177 of the Financial Regulation) 

The  administrative  appropriations  covered  by  this 
Title shall be those defined in Article 27. 

The  administrative  appropriations  covered  by  this 
Title shall be those defined in Article 27. 

Modification in line with Article 27 IR. 

commitments 

corresponding 

to 
Budgetary 
administrative appropriations of a type common to 
all  titles  and  which  are  managed  globally  may  be 
recorded  globally  in  the  budgetary  accounting 
following the summary classification by type as set 
out in Article 27. 

commitments 

corresponding 

to 
Budgetary 
administrative appropriations of a type common to 
several  all  titles  and  which  are  managed  globally 
may  be  recorded  globally 
the  budgetary 
accounting following the summary classification by 
type as set out in Article 27. 

in 

The  corresponding  expenditure  shall  be  booked  to 
the budget lines of each title according to the same 
distribution as for appropriations. 

The  corresponding  expenditure  shall  be  booked  to 
the budget lines of each title according to the same 
distribution as for appropriations. 

Article 263 
Buildings 
(Article 179(3) of the Financial Regulation) 

Article 263 
Buildings 
(Article 179(3) of the Financial Regulation) 

Before  concluding  the  contracts  referred  to  in  Before  concluding  the  contracts  referred  to  in 

EN 

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authority  presenting 

Article  179(3)  of  the  Financial  Regulation,  each 
institution  shall  submit  a  communication  to  the 
budgetary 
relevant 
information  on  the  operation  planned,  the  cost  to 
the  budget  for  the  current  financial  year  and  for 
future years, its justification as regards the principle 
of  sound  financial  management  and  its  impact  on 
the financial perspective. 

all 

authority  presenting 

Article  179(3)  of  the  Financial  Regulation,  each 
institution  shall  submit  a  communication  to  the 
budgetary 
relevant 
information  on  the  operation  planned,  the  cost  to 
the  budget  for  the  current  financial  year  and  for 
future years, its justification as regards the principle 
of  sound  financial  management  and  its  impact  on 
the financial perspective. 

all 

The  institution  concerned  shall  at  the  same  time 
inform  the  budgetary  authority  of  its  schedule  for 
building projects. 

The  institution  concerned  shall  at  the  same  time 
inform  the  budgetary  authority  of  its  schedule  for 
building projects. 

Article 264 
Rent guarantees 
(Article 177 of the Financial Regulation) 

Article 264 
Rent guarantees 
(Article 177 of the Financial Regulation) 

Rent guarantees provided by the Commission shall 
take the form of a bank guarantee or a deposit on a 
blocked  bank  account 
the 
Commission  and  of  the  lessor,  denominated  in 
euro, save in duly substantiated cases. 

the  name  of 

in 

Rent guarantees provided by the Commission shall 
take the form of a bank guarantee or a deposit on a 
blocked  bank  account 
the 
Commission  and  of  the  lessor,  denominated  in 
euro, save in duly substantiated cases. 

the  name  of 

in 

However, where, for transactions in third countries, 
it is not possible to use any of  those forms of rent 
guarantees, the authorising officer responsible may 
accept other forms provided that those forms ensure 
equivalent protection of the Communities’ financial 
interests. 

However, where, for transactions in third countries, 
it is not possible to use any of those forms of rent 
guarantees, the authorising officer responsible may 
accept other forms provided that those forms ensure 
equivalent protection of the Communities’ financial 
interests. 

EN 

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Article 265 
Advances to staff and members of the institutions 
(Article 177 of the Financial Regulation) 

Article 265 
Advances to staff and members of the institutions 
(Article 177 of the Financial Regulation) 

Advances  may  be  paid,  in  accordance  with  the 
conditions  laid  down  in  the  Staff  Regulations,  to 
staff and to the members of the institutions. 

Advances  may  be  paid,  in  accordance  with  the 
conditions  laid  down  in  the  Staff  Regulations,  to 
staff and to the members of the institutions. 

TITLE VI 
(TITLE VII OF PART II OF THE 
FINANCIAL REGULATION) 
EXPERTS" 

TITLE VI 
(TITLE VII OF PART II OF THE 
FINANCIAL REGULATION) 
EXPERTS" 

Article 265a 
External experts 
(Article 179a of the Financial Regulation) 

Article 265a 
External experts 
(Article 179a of the Financial Regulation) 

 1.  For  values  below  the  thresholds  laid  down  in 
Article 158(1)(a), external experts may be selected 
on  the  basis  of  the  procedure  laid  down  in 
paragraph  2  of  this  Article  for  tasks  involving  in 
particular the evaluation of proposals and technical 
assistance. 

1.  For  values  below  the  thresholds  laid  down  in 
Article 158(1)(a), external experts may be selected 
on  the  basis  of  the  procedure  laid  down  in 
paragraph  2  of  this  Article  for  tasks  involving  in 
particular the evaluation of proposals and technical 
assistance . 

2.  A  call  for  expressions  of  interest  shall  be 
published in particular in the Official Journal of the 
European  Union  or 
the 
the 
institution  concerned  in  order  to  ensure  maximum 

internet  site  of 

2.  A  call  for  expressions  of  interest  shall  be 
published in particular in the Official Journal of the 
European  Union  or 
the 
the 
institution  concerned  in  order  to  ensure  maximum 

internet  site  of 

Changes proposed concern: 

- the specification of tasks instead of Article 
179a FR; 

-  the  content  of  the  call  for  expressions  of 
interest; 

- proposals on the maximum duration of the 
list. 

EN 

 Error! Unknown document property name.  EN 

 
 
 
 
 
publicity  among  potential  candidates  and  with  a 
view to establishing a list of experts.  

publicity  among  potential  candidates  and  with  a 
view to establishing a list of experts. 

The list drawn up following the call for expressions 
of  interest  shall  be  valid  for  no  more  than  the 
duration of a multi-annual programme.  

Any interested person may submit an application at 
any  time  during  the  period  of  validity  of  the  list, 
with  the  exception  of  the  last  three  months  of  that 
period.  

3.  External  experts  shall  not  appear  on  the  list 
referred to in paragraph 2 if they are in one of the 
situations  of  exclusion  referred  to  in  Article  93  of 
the Financial Regulation.  

4. External experts appearing on the list referred to 
in paragraph 2 shall be selected on the basis of their 
ability to perform the tasks referred to in paragraph 
1  and  in  accordance  with  the  principles  of  non-
discrimination,  equal  treatment  and  absence  of 
conflict of interests. 

The call for expressions of interest shall include 
a description of the tasks envisaged and the fixed 
conditions  of  remuneration,  that  may  be  based 
on unit prices.  

The list drawn up following the call for expressions 
of  interest  shall  be  valid  for  no  more  than  five 
years from its publication or for the duration of a 
multi-annual programme related to the tasks. 

Any  interested  natural  person  may  submit  an 
application  at  any  time  during  the  period  of  its 
validity  of  the  list,  with  the  exception  of  the  last 
three months of that period.  

3.  External  experts  shall  not  be  selected  to 
perform the tasks appear on the list referred to in 
paragraph  2  Article  179a  of  the  Financial 
Regulation  if  they  are  in  one  of  the  situations  of 
exclusion  referred  to  in  Articles  93  and  94  of  the 
Financial Regulation.  

4. External experts appearing on the list referred to 
in paragraph 2 shall be selected on the basis of their 
ability to perform the tasks referred to in paragraph 
1  and  in  accordance  with  the  principles  of  non-
discrimination,  equal  treatment  and  absence  of 
conflict of interests. 

EN 

 Error! Unknown document property name.  EN 

that, 

the  fact 

Clarification: 
that  upon 
registration, no examination of the selection 
criteria is made is only applicable when the 
contracting  authority  expresses  interest  in 
the services of the expert. 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
PART THREE 
TRANSITIONAL AND FINAL 
PROVISIONS 

PART THREE 
TRANSITIONAL AND FINAL 
PROVISIONS 

TITLE I 
TRANSITIONAL PROVISIONS 

TITLE I 
TRANSITIONAL PROVISIONS 

Article 266 
Transfers of research appropriations 
(Article 160 of the Financial Regulation) 

Article 266 
Transfers of research appropriations 
(Article 160 of the Financial Regulation) 

Obsolete 

For  direct  and  indirect  action  in  the  field  of 
research,  referred  to  in  Article  229(2)  to  (5),  the 
procedure  for  transfers  of  appropriations  for  the 
financial  year  2003  shall  be  governed  by  the  first 
and  second  paragraphs  of  Article  95  of  the 
Financial Regulation of 21 December 1977. 

For  direct  and  indirect  action  in  the  field  of 
research,  referred  to  in  Article  229(2)  to  (5),  the 
procedure  for  transfers  of  appropriations  for  the 
financial  year  2003  shall  be  governed  by  the  first 
and  second  paragraphs  of  Article  95  of  the 
Financial Regulation of 21 December 1977. 

Article 267 
Liquidation of the guarantee account 

Article 267 
Liquidation of the guarantee account 

The credit balance of the guarantee account 
1. 
kept  in  the  general  accounts  in  the  name  of  each 
accounting  officer  or  assistant  accounting  officer 
and  credited  with  the  special  allowances  granted 
pursuant  to  Article  75  of  the  Financial  Regulation 
of  21  December  1977  shall  be  paid  to  the  persons 

The credit balance of the guarantee account 
1. 
kept  in  the  general  accounts  in  the  name  of  each 
accounting  officer  or  assistant  accounting  officer 
and  credited  with  the  special  allowances  granted 
pursuant  to  Article  75  of  the  Financial  Regulation 
of  21  December  1977  shall  be  paid  to  the  persons 

EN 

 Error! Unknown document property name.  EN 

 
 
 
 
 
 
concerned  or  to  those  entitled  under  them  by 
decision  of  the  institutions,  after  they  have  been 
granted  discharge  in  respect  of  the  financial  years 
2001  and  2002  in  accordance  with  the  opinion  of 
the  accounting  officer  where  he  is  not  personally 
concerned. 

concerned  or  to  those  entitled  under  them  by 
decision  of  the  institutions,  after  they  have  been 
granted  discharge  in  respect  of  the  financial  years 
2001  and  2002  in  accordance  with  the  opinion  of 
the  accounting  officer  where  he  is  not  personally 
concerned. 

2. 
The credit balance of the guarantee account 
kept  in  the  general  accounts  in  the  name  of  each 
imprest administrator and credited with the special 
allowances  granted  pursuant  to  Article  75  of  the 
Financial Regulation of 21 December 1977 shall be 
paid  to  the  persons  concerned  or  those  entitled 
under  them  with  the  agreement  of,  and  after 
verification  by,  the  accounting  officer  and  the 
authorising officer concerned. 

2. 
The credit balance of the guarantee account 
kept  in  the  general  accounts  in  the  name  of  each 
imprest administrator and credited with the special 
allowances  granted  pursuant  to  Article  75  of  the 
Financial Regulation of 21 December 1977 shall be 
paid  to  the  persons  concerned  or  those  entitled 
under  them  with  the  agreement  of,  and  after 
verification  by,  the  accounting  officer  and  the 
authorising officer concerned. 

3. 
The  guarantee  account  shall  be  credited 
with interest corresponding to the annual average of 
the monthly rates applied by the European Central 
Bank  to  its  principal  refinancing  operations,  in 
euro,  as  published  in  the  C  series  of  the  Official 
Journal  of  the  European  Communities,  up  to  the 
date of liquidation. 

3. 
The  guarantee  account  shall  be  credited 
with interest corresponding to the annual average of 
the monthly rates applied by the European Central 
Bank  to  its  principal  refinancing  operations,  in 
euro,  as  published  in  the  C  series  of  the  Official 
Journal  of  the  European  Communities,  up  to  the 
date of liquidation. 

Article 268 
Conversion into euro of commitments or estimates 
of amounts receivable from before 1 January 2003
(Article 16 of the Financial Regulation) 

Article 268 
Conversion into euro of commitments or estimates 
of amounts receivable from before 1 January 2003
(Article 16 of the Financial Regulation) 

obsolete 

Budget commitments and the estimates of amounts  Budget commitments and the estimates of amounts 

EN 

 Error! Unknown document property name.  EN 

 
 
 
 
receivable  referred  to  in  Article  161(2)  of  the 
Financial  Regulation  made  before  1  January  2003 
in a currency other than the euro shall be calculated 
in  euro  by  no  later  than  1  June  2003  at  the  rate 
referred  to  in  Article  7,  applicable  on  1  January 
2003. 

receivable  referred  to  in  Article  161(2)  of  the 
Financial  Regulation  made  before  1  January  2003 
in a currency other than the euro shall be calculated 
in  euro  by  no  later  than  1  June  2003  at  the  rate 
referred  to  in  Article  7,  applicable  on  1  January 
2003. 

Article 269 
Decentralised management of pre-accession aid 
(Article 53c of the Financial Regulation) 

Article 269 
Decentralised management of pre-accession aid 
(Article 53c of the Financial Regulation) 

obsolete 

In connection with the pre-accession aid referred to 
in  Council  Regulation  (EEC)  No  3906/8930  and 
Council  Regulation  (EC)  No  555/200031,  the  rules 
concerning checks laid down in Article 35 shall not 
affect  the  decentralised  management  already  in 
operation with the candidate countries in question. 

In connection with the pre-accession aid referred to 
in  Council  Regulation  (EEC)  No  3906/8932  and 
Council  Regulation  (EC)  No  555/200033,  the  rules 
concerning checks laid down in Article 35 shall not 
affect  the  decentralised  management  already  in 
operation with the candidate countries in question. 

30 
31 
32 
33 

OJ L 375, 23.12.1989, p. 11. 
OJ L 68, 16.3.2000, p. 3. 
OJ L 375, 23.12.1989, p. 11. 
OJ L 68, 16.3.2000, p. 3. 

EN 

 Error! Unknown document property name.  EN 

 
 
                                                 
TITLE II 
FINAL PROVISIONS 

TITLE II 
FINAL PROVISIONS 

Article 270 - Bodies referred to in Article 185 of the 
Financial Regulation 

Article 270 - Bodies referred to in Article 185 of the 
Financial Regulation 

(Article 185 of the Financial Regulation) 

(Article 185 of the Financial Regulation) 

Bodies  which  actually  receive  a  grant  charged  to 
the Community budget and which are included in a 
list  drawn  up  by  the  Commission  and  attached  to 
the preliminary draft budget for each financial year 
shall  be  subject  to  the  obligations  referred  to  in 
Articles  14(2),  point  (3)(d)  of  Article  46(1)  and 
Article 185 of the Financial Regulation. 

Bodies  which  actually  receive  a  grant  charged  to 
the Community budget and which are included in a 
list  drawn  up  by  the  Commission  and  attached  to 
the preliminary draft budget for each financial year 
shall  be  subject  to  the  obligations  referred  to  in 
Articles  14(2),  point  (3)(d)  of  Article  46(1)  and 
Article 185 of the Financial Regulation. 

Article 271 
Updating of thresholds and amounts 

Article 271 
Updating of thresholds and amounts 

1. 
The  thresholds  and  amounts  laid  down  in 
Articles 54, 67, 119, 126, 128, 129, 130, 135, 151, 
152, 164, 172, 173, 175b, 180, 181, 182, 226, 241, 
243, 245 and 250 shall be updated every three years 
in line with movements in the consumer price index 
in the Community. 

1. 
The  thresholds  and  amounts  laid  down  in 
Articles 54, 67, 119, 126, 128, 129, 130, 135, 151, 
152, 164, 172, 173, 175b, 180, 181, 182, 226, 241, 
243, 245 and 250 shall be updated every three five 
years in line with movements in the consumer price 
index in the Community Union. 

EN 

 Error! Unknown document property name.  EN 

It is proposed to delete the entire Article as 
redundant:  by  definition,  bodies  which  are 
subject  to  Article  185  are  subject  to  FR 
provisions, save specific derogations. 

to  other  parts 

This  article  should  be  updated  for  articles 
than  Title  V 
referring 
(procurement).  Some  articles  listed  include 
no  amounts,  some  were  missing  and  cross 
references have been developed.  

Triennial  revision  of  amounts  seems  less 
relevant for procurement thresholds than an 
the 
time 
adjustment  from 
to 
framework  of  general 
revisions  seems 
better. Besides, you might consider adding a 

time 

in 

 
 
 
 
rule for rounding up the results in the future. 

Art. 157 to be deleted (consistency issue) 

2. 
The  thresholds  referred  to  in  point  (b)  of 
Article  157  and  in  Article  158(1)  in  respect  of 
procurement  contracts  shall  be  adjusted  every  two 
years  pursuant 
to  Article  78(1)  of  Directive 
2004/18/EC. 

2. 
The  thresholds  referred  to  in  point  (b)  of 
Article  157  and  in  Article  158(1)  in  respect  of 
procurement  contracts  shall  be  adjusted  every  two 
years  pursuant 
to  Article  78(1)  of  Directive 
2004/18/EC. 

The  Commission,  which  shall  establish  the 
3. 
new amounts and thresholds in accordance with the 
timetable and criteria set out in paragraphs 1 and 2, 
shall  inform  the  other  institutions  and  shall  have 
those  amounts  and  thresholds  published  in  the 
Official Journal of the European Communities. 

The  Commission,  which  shall  establish  the 
3. 
new amounts and thresholds in accordance with the 
timetable and criteria set out in paragraphs 1 and 2, 
shall  inform  the  other  institutions  and  shall  have 
those  amounts  and  thresholds  published  in  the 
Official  Journal  of  the  European  Communities 
Union. 

Article 272 
Repeal 

Article 272 
Repeal 

Regulation  (Euratom,  ECSC,  EC)  No  3418/93  is 
repealed. 

Regulation  (Euratom,  ECSC,  EC)  No  3418/93  is 
repealed. 

References  to  the  repealed  Regulation  shall  be 
construed as references to this Regulation. 

References  to  the  repealed  Regulation  shall  be 
construed as references to this Regulation. 

Article 273 
Entry into force 

Article 273 
Entry into force 

This Regulation shall enter into force on 1 January 
2003. 

This Regulation shall enter into force on the third 
day  following  that  of  its  publication  in  the 
Official Journal of the European Union 1 January 

Requirement 
Service 

recommended 

by  Legal 

EN 

 Error! Unknown document property name.  EN 

 
 
 
 
 
 
2003. 

This Regulation shall be binding in its entirety and 
directly applicable in all Member States. 

This Regulation shall be binding in its entirety and 
directly applicable in all Member States. 

EN 

 Error! Unknown document property name.  EN