31.12.2002 Official Journal of the European Communities L357/1 (Acts whose publication is obligatory) COMMISSION REGULATION (EC, Euratom) No 2342/2002 of 23 December 2002 laying down detailed rules for the implementation of Council Regulation (EC, Euratom) No 1605/ 2002 on the Financial Regulation applicable to the general budget of the European Communities PART ONE TITLE I TITLE I Chapter 1 Chapter 2 Chapter 3 Chapter 4 Chapter 5 Chapter 6 Chapter 7 TITLE III Chapter 1 Chapter 2 TITLE IV Chapter 1 Chapter 2 Section 1 Section 2 Chapter 3 Section 1 Section 2 Section 3 Section 4 Chapter 4 Section 1 Section 2 Chapter 5 Section 1 Section 2 Section 3 Section 4 Section 5 TABLE OF CONTENTS COMMON PROVISIONS ... 7 SUBJECT <. 7 BUDGETARY PRINCIPLES .....oeiiiiiiii e 7 Principles of unity and budget accuracy ..., 7 Principle of annuality ..ot 8 (Chapter 4 of the Financial Regulation) Principle of unit of account ....................... 8 (Chapter 5 of the Financial Regulation) Principle of universality ............................ 9 (Chapter 6 of the Financial Regulation) Principle of specification ........................... 10 (Chapter 7 of the Financial Regulation) Principle of sound financial management ...... 11 (Chapter 8 of the Financial Regulation) Principle of transparency ...............cc.......... 12 ESTABLISHMENT AND STRUCTURE OF THE BUDGET ........ccooiiiiiiiiiiiiiiiiien, 12 Establishment of the budget ... 12 Structure and presentation of the budget ....................cooooiiiiiii 13 IMPLEMENTATION OF THE BUDGET .....coiiiiiiiiiiii e 13 General ProVISIONS ............coooiiiiiiiiiiiiiiii et 13 Methods of implementation ...................ocoiiiiiiiiiiiiiiiii e 14 General PrOVISIONS ........viiiiniiiiie et 14 Special PIOVISIONS ... iiiieiiiiiiiiiiiiiiiii et 15 FINAanCial @CLOTS ...........uuiiiiiiiiiiiiiii e 16 Rights and obligations of the financial actors ................ocoiiiiiiiiiiiiii e 16 Authorising offICer ...........uuuuiiiiiiiiiii i 17 AccOUNtNg OffICIET +.vvvti et it 18 IMPrest AdMUENISITATOT . ....uutete ettt e e ettt e et e ettt e e e e et eeeeeeai e e eeees 20 Liability of the financial aCtors .................ccoooiiiiiiiiiiiiiii e 22 General TUIES ....o..uiiiiiii i 22 Rules applicable to authorising officers by delegation and subdelegation ......................... 22 ReVENUE OPETALIONS ........uviiiiniiiiiiiiii et e e 23 OWI TESOUICES . ..evuiiii ittt ettt et et e e e e et et ea et e e et eaeaeaaeeaas 23 Estimate of amounts receivable ...........cooiuuuiiiiiiiiiiiiis e 23 Establishment of amounts receivable ..............ocoiiiiiiiiiiiiiiiiiie e 23 AUthOTISAtioN Of TECOVETY .iiiviiiiie ettt 24 RECOVEIY .o 24