Article 71

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

When adopting a budget commitment, the authorising officer shall ensure that: the expenditure has been charged to the correct item in the budget of the Union body; the appropriations are available; the expenditure is in compliance with the applicable provisions, in particular those of the constituent act, the financial rules of each Union body and all acts adopted pursuant to them; the principle of sound financial management is respected. When registering a legal commitment by physical or electronic signature, the authorising officer shall ensure that: the commitment is covered by the corresponding budgetary commitment; the expenditure is legal and regular and in compliance with the applicable provisions, in particular those of the constituent act, the financial rules of each Union body and all acts adopted pursuant to them; the principle of sound financial management is respected.

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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.