1.

Estimates of amounts receivable shall specify the type of revenue and the budget item to which they are to be booked and, as far as possible, the particulars of the debtor and the estimated amount. When drawing up an estimate of amounts receivable, the authorising officer responsible shall check in particular that: the revenue is booked to the correct budget item; the estimate is in order and complies with the provisions applicable and the principle of sound financial management.

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Source: EUR-Lex (Cellar) · retrieved 2026-11-04 · Text as adopted (Official Journal); later amendments are not incorporated in this text.