Article 81

To establish an amount receivable the authorising officer responsible shall ensure that: the receivable is certain, meaning that it is not subject to any condition; the receivable is of fixed amount, expressed precisely in cash terms; the receivable is due and is not subject to any payment time; the particulars of the debtor are correct; the amount to be recovered is booked to the correct budget item; the supporting documents are in order; and the principle of sound financial management is complied with, in particular with regard to the criteria referred to in point (a) of Article 91(1).

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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.