Regulation 2002/1605 - Financial Regulation applicable to the general budget of the EC

official title

 

Legal instrument	Regulation
Number legal act	Regulation 2002/1605
Original proposal	COM(2000)461
CELEX number69	32002R1605

Avis juridique important

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Council Regulation (EC, Euratom) No 1605/2002 of 25 June 2002 on the Financial Regulation applicable to the general budget of the European Communities

Official Journal L 248 , 16/09/2002 P. 0001 - 0048

Council Regulation (EC, Euratom) No 1605/2002

of 25 June 2002

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

CONTENTS

>TABLE>

THE COUNCIL OF THE EUROPEAN UNION,

Having regard to the Treaty establishing the European Community, and in particular Article 279 thereof,

Having regard to the Treaty establishing the European Atomic Energy Community, and in particular Article 183 thereof,

Having regard to the proposal from the Commission(1),

Having regard to the opinion of the European Parliament(2),

Having regard to the opinion of the Court of Auditors(3),

Having regard to the opinion of the Economic and Social Committee(4),

Whereas:

• (1) 

  Since times have changed considerably since the Financial Regulation of 21 December 1977 applicable to the general budget of the European Communities(5) was adopted, in particular as a result of a financial perspective forming a framework for the development of the budget, developments in the institutional structure and a series of enlargements, that Financial Regulation has been substantially amended several times. In order to take account, in particular, of the requirements of simplification in legislative and administrative matters and the tightening up of management of Community finances, the Financial Regulation of 21 December 1977 should be recast in the interests of clarity.

• (2) 

  This Regulation should be confined to stating the broad principles and basic rules governing the whole budgetary sector covered by the Treaty, while the implementing provisions should be moved to a Regulation on rules for the implementation of this Regulation in order to produce a better hierarchy of rules and make the Financial Regulation easier to read. The Commission should therefore be authorised to adopt the implementing rules.

• (3) 

  The establishment and implementation of the budget should respect the four fundamental principles of budgetary law (unity, universality, specification, annuality), and the principles of budget accuracy, equilibrium, unit of account, sound financial management and transparency.

• (4) 

  This Regulation should reassert those principles and keep exceptions to a strict minimum subject to strict conditions.

• (5) 

  As regards the principle of unity, this Regulation should specify that it also applies to operational expenditure on implementing the European Union Treaty provisions on the common foreign and security policy and on police and judicial cooperation in criminal matters, where this is charged to the budget. The principle of unity and budget accuracy means that all Community revenue and expenditure, and that of the Union, when this is charged to the budget, are entered in the budget.

• (6) 

  As regards the principle of universality, the practices of repayment of payments on account and reuse should be discontinued; in some cases they should be replaced by assigned revenue and ways of reconstituting decommitted appropriations. These amendments do not affect the special rules applicable to the Structural Funds.

• (7) 

  As regards the principle of specification, the institutions need to have some degree of management flexibility for transfers of appropriations. This Regulation should allow integrated presentation of the allocation of financial and administrative resources by purpose. The procedures for transferring appropriations should also be harmonised for all the other institutions so that transfers of staff and operating appropriations are a matter for each institution. As regards transfers of appropriations concerning operational expenditure, the Commission may make transfers between...

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This page is also available in a full version containing the summary of legislation, de geconsolideerde versie, the legal context, de Europese rechtsgrond, other dossiers related to the dossier at hand and finally the related cases of the European Court of Justice.

• 1. 

  Council Conclusions of 25 January 1999, doc. 13807/98 and the Dell'Alba report (PE 229.419, 17 March 1999).
  
   
• 2. 

  Council Regulation No1150/2000 of 22 May 2000 implementing the Council Decision on the system of the Communities' own resources.
  
   
• 3. 

  In its Opinion 4/97 the Court of Auditors quoted the principles of unity, universality, annuality and specification, and added the principles of equilibrium and transparency.
  
   
• 4. 

  This is particularly the case with regard to the concept of 'recipients of Community aid' referred to in the present Article 7(7).
  
   
• 5. 

  In this area the appropriations constitute expenditure targets and the relevant regulations provide for recovered funds to be re-used.
  
   
• 6. 

  In this area the appropriations constitute expenditure targets and the relevant regulations provide for recovered funds to be re-used.
  
   
• 7. 

  To leave the cases of payments made in error (present Article 27(2)(a)), proceeds from supplies to third parties (present Article 27(2)(b)), insurance claims and payments connected with lettings (present Article 27(2)(c) and (d)) and revenue from the sale of publications and films (present Article 27(2)(e)).
  
   
• 8. 

  In this area the appropriations constitute expenditure targets and the relevant regulations provide for recovered funds to be re-used.
  
   
• 9. 

  Council Regulation No1150/2000 of 22 May 2000 implementing the Council Decision on the system of the Communities' own resources.
  
   
• 10. 

  Council Regulation No1150/2000 of 22 May 2000 implementing the Council Decision on the system of the Communities' own resources.
  
   
• 11. 

  According to the second report of the Committee of Independent Experts, shared management can be defined as 'the management of those Community programmes where the Commission and the Member States have distinct administrative tasks which are inter-dependent and set down in legislation and where both the Commission and the national administrations need to discharge their respective tasks for the Community policy to be implemented successfully'.
  
   
• 12. 

  Council Directive 93/37/EEC of 14 June 1993 concerning the coordination of procedures for the award of public works contracts.
  
   
• 13. 

  These three Directives were amended by European Parliament and Council Directive 97/52/EC of 13 October 1997 amending Directives 92/50/EEC, 93/36/EEC and 93/37/EEC concerning the coordination of procedures for the award of public service contracts, public supply contracts and public works contracts respectively.
  
   
• 14. 

  Council Directive 93/36/EEC of 14 June 1993 coordinating procedures for the award of public supply contracts.
  
   
• 15. 

  Council Directive 92/50/EEC of 18 June 1992 relating to the coordination of procedures for the award of public service contracts.
  
   
• 16. 

  Vade-mecum on grant management, 14 July 1998.
  
   
• 17. 

  This is particularly the case with regard to the concept of 'recipients of Community aid' referred to in the present Article 7(7).
  
   
• 18. 

  Commission Decision 352/1999 of 28 April 1999 (OJ L 136, 31.5.1999, p.20).
  
   
• 19. 

  Council Regulation 1074/1999 of 25 May 1999 (OJ L 136, 31.5.1999, p.8).
  
   
• 20. 

  OJ L 136, 31.5.1999, p.1.
  
   
• 21. 

  OJ L 136, 31.5.1999, p.8.
  
   
• 22. 

  OJ C
  
   
• 23. 

  OJ C
  
   
• 24. 

  OJ C
  
   
• 25. 

  OJ L 356, 31.12.1977, p. 1; Regulation as last amended by Regulation (EC, ECSC, Euratom) No 2673/1999 (OJ L 326, 18.12.1999, p. 1).
  
   
• 26. 

  Council Regulation No1150/2000 of 22 May 2000 implementing the Council Decision on the system of the Communities' own resources.
  
   
• 27. 

  In its Opinion 4/97 the Court of Auditors quoted the principles of unity, universality, annuality and specification, and added the principles of equilibrium and transparency.
  
   
• 28. 

  Council Regulation No1150/2000 of 22 May 2000 implementing the Council Decision on the system of the Communities' own resources.
  
   
• 29. 

  Council Conclusions of 25 January 1999, doc. 13807/98 and the Dell'Alba report (PE 229.419, 17 March 1999).
  
   
• 30. 

  This is particularly the case with regard to the concept of 'recipients of Community aid' referred to in the present Article 7(7).
  
   
• 31. 

  This is particularly the case with regard to the concept of 'recipients of Community aid' referred to in the present Article 7(7).
  
   
• 32. 

  This is particularly the case with regard to the concept of 'recipients of Community aid' referred to in the present Article 7(7).
  
   
• 33. 

  Council Conclusions of 25 January 1999, doc. 13807/98 and the Dell'Alba report (PE 229.419, 17 March 1999).
  
   
• 34. 

  Council Regulation No1150/2000 of 22 May 2000 implementing the Council Decision on the system of the Communities' own resources.
  
   
• 35. 

  Council Conclusions of 25 January 1999, doc. 13807/98 and the Dell'Alba report (PE 229.419, 17 March 1999).
  
   
• 36. 

  Council Regulation No1150/2000 of 22 May 2000 implementing the Council Decision on the system of the Communities' own resources.
  
   
• 37. 

  In its Opinion 4/97 the Court of Auditors quoted the principles of unity, universality, annuality and specification, and added the principles of equilibrium and transparency.
  
   
• 38. 

  This is particularly the case with regard to the concept of 'recipients of Community aid' referred to in the present Article 7(7).
  
   
• 39. 

  In this area the appropriations constitute expenditure targets and the relevant regulations provide for recovered funds to be re-used.
  
   
• 40. 

  In this area the appropriations constitute expenditure targets and the relevant regulations provide for recovered funds to be re-used.
  
   
• 41. 

  To leave the cases of payments made in error (present Article 27(2)(a)), proceeds from supplies to third parties (present Article 27(2)(b)), insurance claims and payments connected with lettings (present Article 27(2)(c) and (d)) and revenue from the sale of publications and films (present Article 27(2)(e)).
  
   
• 42. 

  In this area the appropriations constitute expenditure targets and the relevant regulations provide for recovered funds to be re-used.
  
   
• 43. 

  Council Regulation No1150/2000 of 22 May 2000 implementing the Council Decision on the system of the Communities' own resources.
  
   
• 44. 

  Council Regulation No1150/2000 of 22 May 2000 implementing the Council Decision on the system of the Communities' own resources.
  
   
• 45. 

  According to the second report of the Committee of Independent Experts, shared management can be defined as 'the management of those Community programmes where the Commission and the Member States have distinct administrative tasks which are inter-dependent and set down in legislation and where both the Commission and the national administrations need to discharge their respective tasks for the Community policy to be implemented successfully'.
  
   
• 46. 

  Council Directive 93/37/EEC of 14 June 1993 concerning the coordination of procedures for the award of public works contracts.
  
   
• 47. 

  These three Directives were amended by European Parliament and Council Directive 97/52/EC of 13 October 1997 amending Directives 92/50/EEC, 93/36/EEC and 93/37/EEC concerning the coordination of procedures for the award of public service contracts, public supply contracts and public works contracts respectively.
  
   
• 48. 

  Council Directive 93/36/EEC of 14 June 1993 coordinating procedures for the award of public supply contracts.
  
   
• 49. 

  Council Directive 92/50/EEC of 18 June 1992 relating to the coordination of procedures for the award of public service contracts.
  
   
• 50. 

  Vade-mecum on grant management, 14 July 1998.
  
   
• 51. 

  This is particularly the case with regard to the concept of 'recipients of Community aid' referred to in the present Article 7(7).
  
   
• 52. 

  Commission Decision 352/1999 of 28 April 1999 (OJ L 136, 31.5.1999, p.20).
  
   
• 53. 

  Council Regulation 1074/1999 of 25 May 1999 (OJ L 136, 31.5.1999, p.8).
  
   
• 54. 

  OJ L 136, 31.5.1999, p.1.
  
   
• 55. 

  OJ L 136, 31.5.1999, p.8.
  
   
• 56. 

  OJ C
  
   
• 57. 

  OJ C
  
   
• 58. 

  OJ C
  
   
• 59. 

  OJ L 356, 31.12.1977, p. 1; Regulation as last amended by Regulation (EC, ECSC, Euratom) No 2673/1999 (OJ L 326, 18.12.1999, p.
  
  1).
  
   
• 60. 

  Council Regulation No1150/2000 of 22 May 2000 implementing the Council Decision on the system of the Communities' own resources.
  
   
• 61. 

  In its Opinion 4/97 the Court of Auditors quoted the principles of unity, universality, annuality and specification, and added the principles of equilibrium and transparency.
  
   
• 62. 

  Council Regulation No1150/2000 of 22 May 2000 implementing the Council Decision on the system of the Communities' own resources.
  
   
• 63. 

  Council Conclusions of 25 January 1999, doc. 13807/98 and the Dell'Alba report (PE 229.419, 17 March 1999).
  
   
• 64. 

  This is particularly the case with regard to the concept of 'recipients of Community aid' referred to in the present Article 7(7).
  
   
• 65. 

  This is particularly the case with regard to the concept of 'recipients of Community aid' referred to in the present Article 7(7).
  
   
• 66. 

  This is particularly the case with regard to the concept of 'recipients of Community aid' referred to in the present Article 7(7).
  
   
• 67. 

  Council Conclusions of 25 January 1999, doc. 13807/98 and the Dell'Alba report (PE 229.419, 17 March 1999).
  
   
• 68. 

  Council Regulation No1150/2000 of 22 May 2000 implementing the Council Decision on the system of the Communities' own resources.
  
   
• 69. 

  Deze databank van de Europese Unie biedt de mogelijkheid de actuele werkzaamheden (workflow) van de Europese instellingen (Europees Parlement, Raad, ESC, Comité van de Regio's, Europese Centrale Bank, Hof van Justitie enz.) te volgen. EURlex volgt alle voorstellen (zoals wetgevende en begrotingsdossiers) en mededelingen van de Commissie, vanaf het moment dat ze aan de Raad of het Europees Parlement worden voorgelegd.
   
• 70. 

  EUR-lex provides an overview of the proposal, amendments, citations and legality.