Article 73

Validation of any expenditure shall be based on supporting documents attesting the creditor’s entitlement, on the basis of a statement of services actually rendered, supplies actually delivered or work actually carried out, or on the basis of other documents justifying payment, including recurring payments of subscriptions or training courses. The authorising officer shall personally check the supporting documents or shall, on his own responsibility, ascertain that this has been done, before taking the decision validating the expenditure. The validation decision shall be expressed by the signing of a ‘passed for payment’ voucher by the authorising officer. In a non-computerised system, ‘passed for payment’ shall take the form of a stamp incorporating the signature of the authorising officer. In a computerised system, ‘passed for payment’ shall take the form of validation using the personal password of the authorising officer.

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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.