Article 72

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

Validation of expenditure is the act whereby the authorising officer: verifies the existence of the creditor’s entitlement; determines or verifies the reality and the amount of the claim; verifies the conditions according to which payment is due.

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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.