Article 60
1. Every item of expenditure shall be committed, validated, authorised and paid. 2. Every commitment of expenditure shall be preceded by a financing decision. 3. The work programme of Europol shall be equivalent to a financing decision for the activities it covers, provided that they are clearly identified and the underlying criteria are spelled out precisely. The work programme shall comprise detailed objectives and performance indicators. Such objectives and performance indicators shall not contain Europol operational, strategic and classified information. 4. Administrative appropriations may be implemented without a prior financing decision.