Article 28
The duties of authorising officer and accounting officer shall be segregated and mutually incompatible.
Commission Regulation (EC) No 1653/2004 CHAPTER 2 — Financial actors
Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗
Article 29
The authorising officer shall be responsible for implementing revenue and expenditure in accordance with the principles of sound financial management and for ensuring that the requirements of legality and regularity are complied with. He shall conserve the supporting documents relating to operations carried out for a period of five years from the date of the decision granting discharge in respect of implementation of the budget. The authorising officer by delegation shall put in place, in compliance with the relevant minimum standards adopted by the Commission for its own departments and having due regard to the specific risks associated with his/her management environment, the organisational structure and the internal management and control procedures suited to the performance of his/her duties, including where appropriate ex post verifications. Depending on the nature and scope of the duties, the authorising officer may establish within his/her departments an expertise and advice function designed to help him/her control the risks involved in his/her activities. Before an operation is authorised, the operational and financial aspects shall be verified by members of staff other than the one who initiated the operation. Initiation and the ex ante and ex post verification of an operation shall be separate functions. The authorising officer shall report to the management board on the performance of his duties in the form of an annual activity report, in accordance with Article 9(7) of Regulation (EC) No 58/2003, by 15 March of the financial year in question.
Article 30
The management board shall appoint an accounting officer, who is an official subject to the Staff Regulations and who shall be responsible for: (a) proper implementation of payments, collection of revenue and recovery of amounts established as being receivable; (b) drawing up the agency's accounts in accordance with Title VI; (c) keeping the accounts in accordance with Title VI; (d) implementing the accounting rules and methods and the chart of accounts in accordance with the provisions adopted by the Commission's accounting officer; (e) treasury management. The accounting officer shall obtain from the authorising officer, who shall guarantee its reliability, all the information necessary for the production of accounts which give a true image of the agency's assets and of budget implementation. The accounting officer is alone empowered to handle monies and other assets. He shall be responsible for their safekeeping.
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