Principles of unity and of budgetary accuracy
Article 5
1. All revenue and expenditure shall be booked to a budget line in the budget of the PPP body. 2. No expenditure may be committed or authorised in excess of the appropriations authorised by the budget of the PPP body. 3. An appropriation may be entered in the budget of the PPP body only if it is for an item of expenditure considered necessary. 4. Interests generated by pre-financing payments made from the budget of the PPP body shall not be due to the PPP body.