Financial Regulation applicable to the general budget of the European Union

E548679

EU financial regulation budgetary law

The Financial Regulation applicable to the general budget of the European Union is the core set of rules governing how the EU budget is planned, managed, controlled, and audited to ensure legality, transparency, and sound financial management across all EU institutions and programs.

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Observed surface forms (1)

Surface form	Occurrences
EU Financial Regulation	2

Statements (50)

Predicate	Object
instanceOf	EU financial regulation ⓘ budgetary law ⓘ
aimsTo	prevent conflicts of interest in budget implementation ⓘ prevent corruption affecting the EU budget ⓘ prevent fraud affecting the EU budget ⓘ
appliesTo	Council of the European Union NERFINISHED ⓘ Court of Justice of the European Union NERFINISHED ⓘ European Commission NERFINISHED ⓘ European Court of Auditors NERFINISHED ⓘ European Parliament NERFINISHED ⓘ general budget of the European Union ⓘ other EU institutions and bodies using the EU budget ⓘ
basedOn	principle of annuality ⓘ principle of budgetary accuracy ⓘ principle of equilibrium ⓘ principle of sound financial management ⓘ principle of specification ⓘ principle of transparency ⓘ principle of unit of account ⓘ principle of unity of the budget ⓘ principle of universality ⓘ
defines	internal control standards for EU institutions ⓘ roles and responsibilities of accounting officers ⓘ roles and responsibilities of authorising officers ⓘ roles and responsibilities of imprest administrators ⓘ
ensures	accountability in the use of EU funds ⓘ legality of EU budget implementation ⓘ regularity of EU budget operations ⓘ sound financial management ⓘ transparency of EU budget ⓘ
governs	budgetary procedures of EU institutions ⓘ financial instruments financed by the EU budget ⓘ grant management under the EU budget ⓘ implementation of EU programmes and actions financed from the EU budget ⓘ procurement procedures financed by the EU budget ⓘ trust funds and other budgetary mechanisms ⓘ
legalBasisIn	Treaty on the Functioning of the European Union NERFINISHED ⓘ
providesFor	accounting rules for the EU budget ⓘ liability of financial actors ⓘ recovery of unduly paid amounts ⓘ
regulates	audit of the EU general budget ⓘ control of the EU general budget ⓘ implementation of the EU general budget ⓘ planning of the EU general budget ⓘ
requires	annual accounts of the EU budget ⓘ annual activity reports by authorising officers ⓘ ex-ante controls on commitments and payments ⓘ ex-post controls and audits ⓘ publication of information on beneficiaries of EU funds ⓘ
subjectTo	periodic revision and amendment by EU legislators ⓘ

Referenced by (3)

Full triples — surface form annotated when it differs from this entity's canonical label.

Directorate U – Institutional & Budgetary Law → appliesLegalFramework → Financial Regulation applicable to the general budget of the European Union ⓘ

this entity surface form: EU Financial Regulation

Audit groups → legalFramework → Financial Regulation applicable to the general budget of the European Union ⓘ

BUDG → usesInstrument → Financial Regulation applicable to the general budget of the European Union ⓘ

this entity surface form: EU Financial Regulation