Implementation of revenue
1. Implementation of revenue shall comprise drawing up estimates of amounts receivable, establishing entitlements to be recovered and recovering undue amounts. It shall also include the possibility of waiving established entitlements where appropriate.
2. Amounts wrongly paid shall be recovered.
If actual recovery has not taken place by the due date stipulated in the debit note, the accounting officer shall inform the Authorising Officer and immediately launch the procedure for effecting recovery by any means offered at law, including where appropriate, by offsetting and, if this is not possible, by enforced recovery.
Where the Authorising Officer plans to waive or partially waive recovery of an established amount receivable, he or she shall ensure that the waiver is in order and is in accordance with the principles of sound financial management and proportionality. The waiver decision shall be substantiated. The waiver decision shall state that action has been taken to secure recovery and the points of law and fact on which it is based.
The accounting officer shall keep a list of amounts due to be recovered. The Agency entitlements shall be grouped in the list according to the date of issue of the recovery order. The accounting officer shall also indicate decisions to waive or partially waive recovery of established amounts. The list shall be added to the Agency's annual accounts.
3. Any debt not repaid on the due date laid down in the debit note shall bear interest in accordance with Article 83 of Commission Delegated Regulation (EU) No 1268/2012 ( 5 ) .
4. Entitlements of the Agency in respect of third parties and entitlements of third parties in respect of the Agency shall be subject to a limitation period of five years.
Member States' contribution to the Agency's general budget
1. The determination of contributions where the GNI scale is applicable shall be as follows:
(a)
where the GNI scale is applicable, the breakdown of contributions between the Member States from which a contribution is due shall be determined in accordance with the gross national product scale as specified in Article 41(2) of the Treaty on European Union and in accordance with Council Decision 2007/436/EC, Euratom ( 6 ) or any other decision which may replace it;
(b)
the data for the calculation of each contribution shall be those set out in the ‘GNI own resources’ column in the ‘Summary of financing of the general budget by type of own resource and by Member State’ table appended to the latest budget of the Union. The contribution of each Member State from which a contribution is due shall be proportional to the share of that Member State's GNI in the total GNI aggregate of the Member States from which a contribution is due.
2. The schedule for payment of contributions shall be as follows:
(a)
the contributions intended to finance the Agency's general budget shall be paid by the participating Member States in three equal instalments, by 15 March, 15 June and 15 October of the financial year concerned. The Agency shall send call for contribution letters to the participating Member States at least 60 days in advance of the instalment dates;
(b)
when an amending budget is adopted, the necessary contributions shall be paid by the participating Member States within 60 days of dispatch of the call for contributions;
(c)
each Member State shall pay the bank charges relating to the payment of its own contributions;
(d)
if the annual budget is not approved by 30 November, the Agency may issue, at the request of a Member State, an individual provisional call for contributions for that Member State to be paid within 60 days of dispatch of the call for contribution.
When payment is made within the deadline and received by the Agency no more than 10 days exceeding the deadline, no interest as stipulated in Article 29.3 shall be due to the Agency. When payment is late by more than 10 days, late interests shall be charged for the entire delay.
Implementation of expenditure
1. To implement expenditure, the Authorising Officer shall make budgetary commitments and legal commitments, validate expenditure and authorise payments and undertake the preliminary steps for the implementation of appropriations.
2. A budgetary commitment is the operation by which the appropriation necessary to cover subsequent payments to honour legal commitments is reserved. A legal commitment is the act whereby the Authorising Officer enters into or establishes an obligation which results in a charge. Budgetary commitments and legal commitments shall be adopted by the same Authorising Officer, except in duly justified cases.
Budgetary commitments shall fall into one of the following categories:
(a)
individual: the budgetary commitment is individual when the beneficiary and the amount of the expenditure are known;
(b)
global: the budgetary commitment is global when at least one of the elements necessary to identify the individual commitment is still not known;
(c)
provisional: the budgetary commitment is provisional when it is intended to cover routine administrative expenditure and either the amount or the final payees are not definitively known.
Budgetary commitments for actions extending over more than one financial year may be broken down over several years into annual instalments only where the basic act so provides or where they relate to administrative expenditure.
3. Every item of expenditure shall be committed, validated, authorised and paid.
The validation of expenditure is the act whereby the Authorising Officer:
(a)
verifies the existence of the creditor's entitlement;
(b)
determines or verifies the reality and the amount of the claim;
(c)
verifies the conditions according to which the payment is due.
Authorisation of expenditure is the act by which the Authorising Officer, having verified that the appropriations are available, instructs the accounting officer to pay the validated expenditure.
4. In respect of any measure which may give rise to expenditure chargeable to the Agency's budget, the Authorising Officer shall make a budgetary commitment before entering into a legal commitment with third parties.
5. Year one of the Agency's three-year Planning Framework shall provide for the authorisation by the Steering Board for the operational expenditure of the Agency on the activities it covers, provided that the elements set out in this paragraph are clearly identified.
The Planning Framework shall comprise detailed objectives and expected results. It shall also contain a description of the action(s) to be financed and an indication of the amount allocated to each action.
Any substantial amendment to year one of the Agency's three-year Planning Framework shall be adopted by the same procedure as the initial Planning Framework.
The Steering Board may delegate the power to make non-substantial amendments to the Planning Framework to the Authorising Officer of the Agency.
Time limits
The payment of expenditure must be carried out within the time limits specified in and in accordance with Article 92 of Regulation (EU, Euratom) No 966/2012 and Article 111 of Delegated Regulation (EU) No 1268/2012.
Source: EUR-Lex (Publications Office of the EU), © European Union, reuse permitted under Commission Decision 2011/833/EU.
