Article 1
1. The Member of the Commission with responsibility for financial control, acting with the approval of the President, the Member with responsibility for the auditing of the revenue and expenditure concerned, and of the Member with responsibility for drawing up the applicable customs provisions, shall be empowered, in accordance with guidelines laid down by the Commission, to take the implementing measures under Article 9 (2), subparagraphs 3 and 4 of Regulation (EEC) No 729/70, under Article 14 (2), subparagraph 1 of Regulation (EEC, Euratom, ECSC) No 2/71, under Article 6 (1), subparagraph 1 of Regulation (EEC) No 283/72, and under Article 5 (3) of Regulation (EEC) No 858/72. Where the matter is urgent and in the absence of the Members thus empowered, with the exception of the Member with responsibility for financial control, approval may be given by the Directors-General or heads of department with responsibility for the revenue and expenditure concerned and the drawing up of the applicable customs provisions. In the absence of the President, approval may be given by the President's Chef de Cabinet. 2. The Member of the Commission empowered under paragraph 1 shall act on behalf and under the responsibility of the Commission. He shall inform the Commission of the decision taken. 3. Each measure taken under paragraph 1 of this Article shall be communicated to the Commission.