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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  13

CELEX:  32024R2509

Detailed provisions on cancellation and carry-over of appropriations
1. The commitment appropriations and the non-differentiated appropriations referred to in Article 12(2), first subparagraph, point (a), may be carried over only if the commitments could not be made before 31 December of the financial year for reasons not attributable to the authorising officer and if the preparatory stages are sufficiently advanced to make it reasonable to expect that the commitment will be made by 31 March of the following financial year, or, in relation to building projects, by 31 December of the following financial year.
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  13

CELEX:  32024R2509

2. The preparatory stages referred to in Article 12(2), first subparagraph, point (a), which shall be completed by 31 December of the financial year in order to allow a carry-over to the following financial year, are in particular:
(a) for individual budgetary commitments within the meaning of Article 112(1), first subparagraph, point (a), the completion of the selection of potential contractors, beneficiaries, prize winners or delegates;
(b) for global budgetary commitments within the meaning of Article 112(1), first subparagraph, point (b), the adoption of a financing decision or the closing of the consultation of the departments concerned within each Union institution on the adoption of the financing decision.
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  13

CELEX:  32024R2509

3. Appropriations carried over in accordance with Article 12(2) first subparagraph, point (a), which have not been committed by 31 March of the following financial year, or by 31 December of the following financial year for amounts relating to building projects, shall be automatically cancelled. The Commission shall inform the European Parliament and the Council of the appropriations cancelled in accordance with the first subparagraph within one month following the cancellation.