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Regulation (EU, Euratom) 2024/2509 of the European Parliament and of the Council of 23 September 2024 on the financial rules applicable to the general budget of the Union (recast) article 270 CELEX: 32024R2509 General provisions
1. Administrative appropriations shall be non-differentiated appropriations. 2. This Title applies to the administrative appropriations referred to in in Article 47(4) and to those of Union institutions other than the Commission. Budgetary commitments corresponding to administrative appropriations of a type common to several titles and which are managed globally may be recorded globally in the budgetary accounting following the summary classification by type as set out in Article 47(4). The corresponding expenditure shall be booked to the budget lines of each title according to the same distribution as for appropriations. 3. Administrative expenditure arising from contracts covering periods that extend beyond the financial year, either in accordance with local practice or relating to the supply of equipment, shall be charged to the budget for the financial year in which it is effected. 4. Advances may be paid, in accordance with the conditions laid down in the Staff Regulations and in the specific provisions concerning members of Union institutions, to staff and to members of Union institutions. |