2.

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.