Commission Delegated Regulation (EU) 2019/715 Article 44

Segregation of duties

Article 44

The duties of authorising officer and accounting officer shall be segregated and mutually exclusive. The Union body shall provide each financial actor with the resources required to perform his or her duties and a charter describing in detail his or her tasks, rights and obligations.

Read the full instrument → · Read this in context: SECTION 1 — Principle of Segregation of Duties →

Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗ · Data as of 2026-07-04

CitationArticle 44 of Commission Delegated Regulation (EU) 2019/715 (LawPlayer, data as of 2026-07-04)

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