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Financial regulations
EU Financial Regulation
The Financial Regulation (FR) is the main point of reference for the principles and procedures governing the establishment and implementation of the EU budget and the control of the European Communities’ finances.
The Implementing Rules (IR) contain more detailed and technical rules, which are essential for the day to day implementation of the Financial Regulation.
This page provides access to the "synoptic" presentation of the FR and IR, as well as to their consolidated versions. These versions have been produced for information purposes and do not involve the responsibility of the EU institutions. Only EU legislation published in paper editions of the Official Journal of the European Union is deemed authentic.
Financial Regulation and implementing rules
| Modification of the financial regulation as regards the European External Action Service | Regulation (EU, Euratom) No 1081/2010 of the European Parliament and of the Council of 24 November 2010 amending Council Regulation (EC, Euratom) No 1605/2002 on the Financial Regulation applicable to the general budget of the European Communities, as regards the European External Action Service CURRENTLY IN FORCE |
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| Official Journal L311 OF 26/11/2010 | bg cs da de et el en es fr it lv lt hu mt nl pl pt ro sk sl fi sv | ||
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| Synoptic presentation | Synoptic presentation of the Financial Regulation and implementing rules applicable to the general budget of the European Communities | ||
ISBN 978-92-79-15102-6 |
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| Description | This synoptic overview does not take into account yet the modifications linked to the Proposals for revision of the Financial Regulation mentioned above Designed for practical use, this compendium contains the main legal texts which set out the regulatory framework for the management of EU funds, in particular the Financial Regulation and its implementing rules. To help the reader, these rules are presented here synoptically, i.e. alongside the Financial Regulation articles they refer to. For a more complete picture, the reader will also find, in the second part of this book, excerpts from a selection of legal texts which relate to EU financial management. These include selected provisions of the founding treaties, the own resources decisions, and, last but not least, the interinstitutional agreement on budgetary discipline and sound financial management — a document which formalises the multiannual financial framework for the period 2007–13 and the rules for its management in relation to the annual budgetary procedure. The printed version of this publication can be ordered through EU Bookshop
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| Consolidated versions of the Financial Regulation | Consolidated version of the Council Regulation (EC, Euratom) No 1605/2002 of 25/06/2002 on the Financial Regulation applicable to the general budget of the European Communities. | ||
| 17/12/2007 | bg cs da de et el en es fr it lv lt hu mt nl pl pt ro sk sl fi sv This consolidated version of the Financial Regulation does not take into account yet the modifications linked to the Proposals for revision of the Financial Regulation due to the creation of the European External Service. |
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| Consolidated versions of the Implementing Rules. | Consolidated version of the Commission Regulation (EC, EURATOM) No 2342/2002 of 23/12/2002 laying down detailed rules for the implementation of Council Regulation (EC, Euratom) No 1605/2002 on the Financial Regulation applicable to the general budget of the European Communities. | ||
| 01/05/2007 | bg cs da de et el en es fr it lv lt hu mt nl pl pt ro sk sl fi sv | ||
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Proposals for revision of the Financial Regulation
| Lisbon Treaty going into effect | Proposal for a regulation of the European Parliament and of the Council amending Council Regulation (EC, Euratom) No 1605/2002 on the Financial Regulation applicable to the general budget of the European Communities | ||
| COM(2010)71 final of 03.03.2010 | de en fr | ||
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| Description | FDie Kommission hat infolge des Inkrafttretens des Vertrages von Lissabon eine Revision der Haushaltsordnung vorgeschlagen. The Commision has proposed a revision of the Financing regulation has been proposed by the Commission following the entry into force of the Libon Treaty. |
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| Triennial revision | 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) 815 final of 22.12.2010 |
This proposal constitutes official withdrawal by the Commission of the previous legislative proposals COM(2010) 71 final and COM(2010) 260 final. Other languages will be soon available. |
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| Triennial revision | 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 of 28.05.2010 | de en fr | ||
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Financial Regulations of the Agencies
Under article 185 of the Financial Regulation the Commission shall adopt a framework Financial Regulation for the Community agencies which the Union sets up.
Executive agencies
Executive agencies are entrusted with certain tasks relating to the management of one or mor Community programmes. These agencies are set up for a fixed period of time.
| Financial regulation | Consolidated version of Commission Regulation (EC) No 1653/2004 of 21/09/2004 on a standard financial regulation for the executive agencies pursuant to Council Regulation (EC) No 58/2003 laying down the statute for executive agencies to be entrusted with certain tasks in the management of Community programmes | ||
Consolidated version of 30/07/2008 |
bg cs da de et el en es fr it lv lt hu mt nl pl pt ro sk sl fi sv | ||
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| Legal base | Council Regulation (EC) No 58/2003 of 19 December 2002 laying down the statute for executive agencies to be entrusted with certain tasks in the management of Community programmes | ||
| Official Journal L 11 of 16/01/2003 | da de el en es fr it nl pt fi sv | ||
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Decentralised agencies
Decentralised agencies are set up to accomplish a specific technical, scientific or managerial task which is specified in the relevant Union act. Unlike the executive agencies, the decentralised agencies are not under the control of the Commission but under the control of the Member States.
| Règlement financier | Consolidated version of Commission Regulation (EC, EURATOM) No 2343/2002 on the framework Financial Regulation for the bodies referred to in Article 185 of Council Regulation (EC, Euratom) No 1605/2002 on the Financial Regulation applicable to the general budget of the European Communities |
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| Consolidated version of 13.07.2008 | bg cs da de et el en es fr it lv lt hu mt nl pl pt ro sk sl fi sv | ||
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