L 328/42 Official Journal of the European Union 7.12.2013 COMMISSION DELEGATED REGULATION (EU) No 1271/2013 of 30 September 2013 on the framework financial regulation for the bodies referred to in Article 208 of Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council THE EUROPEAN COMMISSION, Having regard to the Treaty on the Functioning of the European Union, Having regard to Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council of 25 October 2012 on the financial rules applicable to the general budget of the Union and repealing Council Regulation (EC, Euratom) No 1605/2002 ("), and in particular Article 208 thereof, Whereas: (1) Commission Regulation (EC, Euratom) No 2343/2002 (?) on the framework Financial Regulation for the bodies set up by the Communities was based on Council Regulation (EC, Euratom) No 1605/2002 (}). Regulation (EC, Euratom) No 1605/2002 has been replaced by Regu- lation (EU, Euratom) No 966/2012. It is therefore necessary to revise Regulation (EC, Euratom) No 2343/2002. In the interests of clarity, it is necessary to replace Regulation (EC, Euratom) No 2343/2002. It is necessary to take into account the Joint statement of the European Parliament, the Council of the EU and the European Commission on decentralised agencies of 19 July 2012. Certain provisions of Regulation (EC, Euratom) No 2343/2002 need to be reviewed in order to take into account the experience gained in their application. This Regulation should establish the broad principles and basic rules applicable to the bodies set up under TFEU and the Euratom Treaty (hereinafter ‘Union bodies) that receive contributions charged to the budget and without prejudice to the constituent act. On the basis of this Regulation Union bodies should adopt their own financial rules which may not depart from the Regulation except where their specific needs so require, and with the Commission’s prior consent. () OJ L 298, 26.10.2012, p. 1. (3) Commission 19 November 2002 on the framework Financial Regulation for the bodies referred to in Article 185 of Council Regulation (EC, Euratom) No 1605/2002 on the Financial Regulation applicable to the general budget of the European Communities (O] L 357, 31.12.2002, p. 72). Council Regulation (EC, Euratom) No 1605/2002 of 25 June 2002 on the Financial Regulation applicable to the general budget of the European Communities (O] L 248, 16.9.2002, p. 1). N Regulation (EC, Euratom) No 2343/2002 of ©) ®) (10) (11) Nevertheless Union bodies that are fully self-financed, to which this Regulation does not apply, should establish for the sake of consistency similar rules where appro- priate. In accordance with the Joint statement of the European Parliament, the Council and the Commission of 19 July 2012, those bodies should submit to the European Parliament, the Council and the Commission an annual report on the execution of their budget and take duly into account their requests and recommen- dations. Union bodies should establish and implement their budget in accordance with the five fundamental prin- ciples of budgetary law — unity, accuracy, universality, specification and annuality, and the principles of equi- librium, unit of account, sound financial management and transparency. The balancing nature of the Union contribution should be emphasised. The part of the Union body’s positive budget result that exceeds the amount of Union contribution paid during the year should be returned to the Union budget. Where the constituent act provides that the revenue is constituted by fees and charges in addition to the Union contribution and that the revenues arising from fees and charges are assigned to particular items of expenditure, Union bodies should have the possibility to carry forward the balance in the form of assigned revenues. It is necessary to ensure that the fees are set at an appropriate level to cover the costs of providing the services and to avoid significant surpluses. The delegation of budget implementation tasks to the Union bodies needs to be duly justified by the character- istics of the tasks and the specific expertise of the Union body, while ensuring sound financial management and cost-efficiency. The delegated tasks should be compatible with the constituent act. The Union bodies should be allowed to receive ad-hoc grants only if this is expressly provided in the relevant basic acts and authorised in the constituent act.