Financial Regulation applicable to the general budget of the European Union

E548679

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.

All labels observed (2)

How this entity was disambiguated

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 ⓘ
Court of Justice of the European Union ⓘ
European Commission ⓘ
European Court of Auditors ⓘ
European Parliament ⓘ
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 ⓘ
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 ⓘ

How these facts were elicited

Referenced by (5)

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

Audit groups → legalFramework → Financial Regulation applicable to the general budget of the European Union ⓘ
BUDG → usesInstrument → EU Financial Regulation ⓘ
linked to: Financial Regulation applicable to the general budget of the European Union
Directorate U – Institutional & Budgetary Law → appliesLegalFramework → EU Financial Regulation ⓘ
linked to: Financial Regulation applicable to the general budget of the European Union
Directorate-General for Finance (DG FINS) → subjectTo → Financial Regulation applicable to the general budget of the European Union ⓘ
EU budget → isRegulatedBy → EU Financial Regulation ⓘ
linked to: Financial Regulation applicable to the general budget of the European Union