Article 39
1. The Commission shall appoint an accounting officer who shall be responsible for: (a) proper implementation of payments, collection of revenue and recovery of amounts established as being receivable; (b) preparing and presenting the accounts in accordance with Title VIII; (c) keeping the accounts for: (i) the allocations referred to in Article 15, except those for the Investment Facility, and interest rate subsidies; (ii) the commitments referred to in Article 70; (iii) payments, revenue and debts; (d) laying down, in accordance with Title VIII, the accounting rules and methods and the chart of accounts; (e) laying down and validating the accounting systems and where appropriate validating systems laid down by the authorising officer by delegation to supply or justify accounting information; (f) treasury management. The accounting officer shall be empowered to verify the respect of criteria for the validating referred to in point (e) of the first subparagraph. 2. The accounting officer shall obtain from the authorising officer by delegation and from the EIB, who shall, each for their own part, guarantee its reliability, all the information necessary for the production of accounts giving a true image of the financial implementation of EDF resources.