Article 68

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

Every item of expenditure shall be committed, validated, authorised and paid. Every commitment of expenditure shall be preceded by a financing decision. The annual work programme of the Union body shall be equivalent to a financing decision for the activities it covers, provided that the elements set out in Article 32(3) are clearly identified. Administrative appropriations may be implemented without a prior financing decision.

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