L 35772 Official Journal of the European Communities 31.12.2002 COMMISSION REGULATION (EC, Euratom) No 2343/2002 of 23 December 2002 on the framework Financial Regulation for the bodies referred to in Article 185 of Council Regula- tion (EC, Euratom) No 1605/2002 on the Financial Regulation applicable to the general budget of TITLE I TITLE I Chapter 1 Chapter 2 Chapter 3 Chapter 4 Chapter 5 Chapter 6 Chapter 7 Chapter 8 TITLE III Chapter 1 Chapter 2 TITLE IV Chapter 1 Chapter 2 Section 1 Section 2 Section 3 Section 4 Chapter 3 Section 1 Section 2 Section 3 Chapter 4 Section 1 Section 2 Section 3 Section 4 Section 5 Section 6 Chapter 5 Section 1 Section 2 Section 3 Section 4 Section 5 Chapter 6 Chapter 7 the European Communities SUBJECT MATTER ...t e 74 BUDGETARY PRINCIPLES ... 75 Principles of unity and of budget accuracy .....................o 75 Principle of annuality ...............coooooiiiiii 75 Principle of equilibrium ... 76 Principle of unit of account ................... 77 Principle of universality ... 77 Principle of specification ... 77 Principle of sound financial management ........................ 78 Principle of transparency ..............cooooooiiiiiiiiii 78 ESTABLISHMENT AND STRUCTURE OF THE BUDGET ........ccoiiiiiiiiiiiiiiiiiiiiineeen 78 ESTABLISHMENT OF THE BUDGET .......c.ioiiiiiiiiiiiii e 78 Structure and presentation of the budget ... 79 IMPLEMENTATION OF THE BUDGET ..ottt 80 General ProVISIONS ...........ccciiiiiiiiiiiiiiii e 80 FINANCIal QCTOTS ... ...oiiiiiiiiiiiiiii e 80 Principle of segregation Of dULies ...........uuuiiiiiiiiiiiii e 80 AUhOTISING OfICET vttt 80 ACCOUNTNG OFFICET 1.1ttt e 81 IMPTESt AAMIMISIIATOT ... eeeteitii e ettt et e e et e e e et e e e eeaae s 82 Liability of the financial aCtOrs .................cooiiiiiiiiiiiiii e 82 GENETAL TUIES ..ttt e 82 Rules applicable to authorising officers by delegation and subdelegation ................ccccouvennn.e. 82 Rules applicable to accounting officers and imprest administrators ................coeeeeeeeeeniennnnn. 83 ReVENUE OPETAtIONS .........iiiiitiiiiiitiiii ettt 83 General PrOVISIONS ........oiiiuuiiiii ittt et 83 Estimate of amounts receivable ..............uiiiiiiiiiiiii e 83 Establishment of amounts receivable .............coouiiiiiiiiiiiiiiie e 83 AUhOTISAION Of TECOVETY ..ttt ee ettt e 84 RECOVEIY oo 84 Specific provisions applicable to fees and charges .............coooviiiiiiiiiiiiinniiiiiiiiin e, 84 EXpenditure OPerations ................cccooooeiiiiiiiiiiiiiiiiiiiiiii e 85 Commitment of eXPENdItUIE ...........uuuiuitiiiiiiiiiiiiie et 85 Validation of eXPendittre .........ieiiiiiueei et 85 Authorisation of eXPenditire ...........coouuuuiiiiiiiiiiii e 86 Payment Of €XPEndIture .............iiieiimiiiiis et 86 Time limits for eXpenditure OPErations ..............uuuuuuneeeiiiiii e eee e e e e e eeei e 86 Information Technology SYStemS ............ccoiiiiiiiiiiiiiiiii e 86 Internal audItor ... 86