Article 25
United Kingdom
When adopting a budgetary commitment, the authorising officer responsible shall ensure that:
the expenditure has been charged to the correct item in the budget;
the appropriations are available;
the expenditure conforms to the provisions of the Treaties, of the budget, of the present provisions and the applicable legislation;
the principle of sound financial management has been complied with.
When registering a legal commitment, the authorising officer shall ensure that:
the commitment is covered by the corresponding budgetary commitment;
the expenditure is regular and conforms to the provisions of the Treaties, of the budget of the present provisions and the applicable legislation;
the principle of sound financial management has been complied with.