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Commission Delegated Regulation (EU) 2019/715 Article 49

Commission Delegated Regulation (EU) 2019/715 Article 49

Powers and duties of the accounting officer

Article 49

The management board shall appoint an accounting officer who shall be responsible in the Union body for: (a) properly implementing payments, collecting revenue and recovering amounts established as being receivable; (b) preparing and presenting the accounts in accordance with Title X; (c) keeping the accounts in accordance with Title X; (d) implementing the accounting rules and the chart of accounts in accordance with the provisions adopted by the Commission's accounting officer; (e) laying down and validating the accounting systems and, where appropriate, validating systems laid down by the authorising officer to supply or justify accounting information; (f) treasury management. With respect to the tasks referred to in point (e) of the first subparagraph, the accounting officer shall be empowered to verify at any time compliance with the validation criteria.

Read the full instrument → · Read this in context: SECTION 3 — Accounting Officer →

Other provisions in SECTION 3 — Accounting Officer

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

© European Union, https://eur-lex.europa.eu, 1998-2026. Reuse authorised under Commission Decision 2011/833/EU, provided the source is acknowledged.

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