Article 103

Commission Delegated Regulation (EU) No 1271/2013 of 30 September 2013 on the framework financial regulation for the bodies referred to in Article 208 of Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council · European Union

Balances and movements in the general accounts shall be entered in the accounting ledgers. All accounting entries, including adjustments to the accounts, shall be based on supporting documents, to which the entries shall refer. The accounting system shall be such as to leave a clear audit trail for all accounting entries.

← art_102__text_1 · All articles · 1. →

Source: EUR-Lex (Cellar) · retrieved 2026-11-01 · Text as adopted (Official Journal); later amendments are not incorporated in this text.