Section 3

When drawing up the payment order, the authorising officer responsible shall ensure that: the payment order has been properly issued, meaning that a corresponding validation decision has been taken previously in the form of ‘passed for payment’, that the particulars of the payee are correct and that the amount is due; the payment order corresponds to the budgetary commitment against which it is booked; the expenditure is charged to the correct item in the budget; appropriations are available. The payment order shall state: the financial year to which the expenditure is to be booked; the budget article and any other subdivision that may apply; the references of the legal commitment giving rise to an entitlement to payment; the references of the budgetary commitment against which it is to be booked; the amount to be paid, expressed in euro; the name, address and bank account details of the payee; the object of the expenditure; the means of payment; the entry of items in the inventory in accordance with Article 248. The payment order shall be dated and signed by the authorising officer responsible, then sent to the accounting officer.

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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.