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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 244 CELEX: 32024R2509 Non-financial donations
1. Union institutions and Union bodies may provide non-financial donations in the form of services, supplies or works. 2. Non-financial donations shall be awarded in accordance with the principles of transparency and equal treatment and where applicable, with the requirements set out in sector-specific rules. They shall promote the achievement of policy objectives of the Union. 3. The authorising officer responsible shall provide information on non-financial donations in the annual activity report referred to in Article 74(9). 4. In the case of non-perishable supplies financed from administrative appropriations and in compliance with the accounting rules and standards referred to in Article 80, Union institutions and bodies may not provide non-financial donations before the supply has been partially depreciated. |