Article 7
The appropriations entered in the budget shall be authorised for one financial year, which shall run from 1 January to 31 December.
Financial Regulation applicable to Europol CHAPTER 2 — Principle of annuality
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Article 8
1. The budget shall contain non-differentiated appropriations and, where justified by operational needs, differentiated appropriations. The latter shall consist of commitment appropriations and payment appropriations. 2. Commitment appropriations shall cover the total cost of the legal commitments entered into during the current financial year. 3. Payment appropriations shall cover payments made to honour the legal commitments entered into in the current financial year and/or earlier financial years. 4. Administrative appropriations shall be non-differentiated. Administrative expenditure arising from contracts covering periods that extend beyond the financial year, either in accordance with local practice or relating to the supply of equipment, shall be charged to the budget of the financial year in which it is effected.
Article 9
1. The revenue of Europol referred to in Article 5 shall be entered in the accounts for the financial year on the basis of the amounts collected during the financial year. 2. The revenue of Europol shall give rise to an equivalent amount of payment appropriations. 3. The appropriations authorised in the budget for a given year may be used solely to cover expenditure committed and paid in that financial year, and to cover amounts due against commitments from preceding financial years. 4. Commitments shall be entered in the accounts on the basis of the legal commitments entered into up to 31 December. 5. Payments shall be entered in the accounts for a financial year on the basis of the payments effected by the accounting officer by 31 December of that year at the latest.
Article 10
1. Appropriations which have not been used at the end of the financial year for which they were entered shall be cancelled. However, they may, by decision of the Management Board taken not later than 15 February, be carried over to the next financial year only, in accordance with paragraphs 2 to 7. 2. Appropriations relating to staff expenditure may not be carried over. 3. Commitment appropriations and non-differentiated appropriations not yet committed at the close of the financial year may be carried over in respect of amounts corresponding to commitment appropriations for which most of the preparatory stages of the commitment procedure, to be defined in the Europol Financial Implementing Rules, have been completed by 31 December; these amounts may then be committed up to 31 March of the following year. 4. Payment appropriations may be carried over in respect of amounts needed to cover existing commitments or commitments linked to commitment appropriations carried over, when the appropriations provided for the relevant lines in the budget for the following financial year do not cover requirements. Europol shall first use the appropriations authorised for the current financial year and shall not use the appropriations carried over until the former are exhausted. 5. Non-differentiated appropriations corresponding to obligations duly contracted at the close of the financial year shall be carried over automatically to the following financial year only. 6. Appropriations carried over which have not been committed by 31 March of year n+1 shall be automatically cancelled. Appropriations carried over in this way shall be identified in the accounts. 7. The appropriations available at 31 December arising from the assigned revenue referred to in Article 19 shall be carried over automatically. The appropriations available corresponding to assigned revenue carried over must be used first. By 1 June of the year n+1 at the latest, Europol shall inform the Commission about the implementation of the assigned revenue carried over.
Article 11
Where amounts are decommitted, as a result of total or partial non-implementation of the actions for which they were earmarked, in any financial year after that in which the appropriations were committed, the appropriations concerned shall be cancelled.
Article 12
The appropriations entered in the budget may be committed with effect from 1 January, once the budget has become definitive.
Article 13
1. As from 15 November of each year, routine administrative expenditure may be committed in advance against the appropriations provided for the following financial year. Such commitments may not, however, exceed one quarter of the appropriations decided by the Management Board on the corresponding budget line for the current financial year. They may not apply to new expenditure of a kind not yet approved in principle in the last budget duly adopted. 2. Expenditure which must be paid in advance, for example rents, may give rise to payments from 1 December onwards to be charged to the appropriations for the following financial year. In this case, the limit referred to in paragraph 1 shall not apply.
Article 14
1. If the budget has not been finally adopted at the beginning of the financial year, the following rules shall apply to commitment and payment of expenditure which it has been possible to book to a specific line in the budget as part of implementation of the last budget duly adopted. 2. Commitments may be made per chapter up to a maximum of one quarter of the total appropriations authorised in the chapter in question for the previous financial year, plus one twelfth for each month which has elapsed. Payments may be made monthly per chapter up to a maximum of one twelfth of the appropriations authorised in the chapter in question for the previous financial year. The limit of the appropriations provided for in the statement of estimates of revenue and expenditure may not be exceeded. 3. At the request of the Director, if the continuity of action by Europol and management needs so require, the Management Board may simultaneously authorise two or more provisional twelfths for both commitments and payments over and above those automatically made available by the provisions of paragraphs 1 and 2. The additional twelfths shall be authorised in full and shall not be divisible.
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