16.9.2002 Official Journal of the European Communities L 248/1 | (Acts whose publication is obligatory) COUNCIL REGULATION (EC, Euratom) No 1605/2002 of 25 June 2002 on the Financial Regulation applicable to the general budget of the European Communities CONTENTS Page PART 1 COMMON PROVISIONS .. ... e 8 TITLE I SCOPE 8 TITLE II BUDGETARY PRINCIPLES .. ... e 8 Chapter 1 Principles of unity and of budget accuracy ................ ... . ... ... 8 Chapter 2 Principle of annuality . ....... ... ... ... ... .. 8 Chapter 3 Principle of equilibrium . ... ... ... .. 10 Chapter 4 Principle of unit of account . ....... ... ... ... . i 10 Chapter 5 Principle of universality ............ ... ... . .. L. 10 Chapter 6 Principle of specification ....... ... ... ... ... . . ... i, 11 Chapter 7 Principle of sound financial management .................. ... .. ... ... 12 Chapter 8 Principle of transparency ............ ... .. ... 13 TITLE III ESTABLISHMENT AND STRUCTURE OF THE BUDGET ..................... 13 Chapter 1 Establishment of the budget .......... ... . ... ... . ... ... . ... ... 13 Chapter 2 Structure and presentation of the budget .. ............ ... ... ... ... 14 TITLE IV IMPLEMENTATION OF THE BUDGET . ... ... . ... ... 16 Chapter 1 General provisions ............. ... 16 Chapter 2 Methods of implementation ................ ... ... .. . ... 17 Chapter 3 Financial actors . ........ ... .. ... .. L 19 Section 1 Principle of separation of duties ........... ... ... .. i 19 Section 2 Authorising officer .. ... ... L 19 Section 3 Accounting officer .. ... ... 20 Section 4 Imprest administrator . ... ...ttt e 20 Chapter 4 Liability of the financial actors . ........... ... . ... . ... ... . ... . ... 20 Section 1 General rules . .. ..o 20 Section 2 Rules applicable to authorising officers by delegation and subdelegation ......... 21 Section 3 Rules applicable to accounting officers and imprest administrators ... .......... 21 Chapter 5 Revenue operations ................... . ... il 21 Section 1 Making available of own resources . .......... ... i 21 Section 2 Estimate of amounts receivable .. ........ ... . ... .. 22