# Commission Regulation (EC) No 1653/2004 of 21 September 2004 on a standard financial regulation for the executive agencies pursuant to Council Regulation (EC) No 58/2003 laying down the statute for executive agencies to be entrusted with certain tasks in the management of Community programmes, Article 6

Extent: E+W+S+N.I.

No revenue shall be collected and no expenditure effected unless booked to a line in the budget.
An appropriation may not be entered in the budget if it is not for an item of expenditure considered necessary.
No expenditure may be committed or authorised in excess of the appropriations authorised by the budget.

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Source: https://www.legislation.gov.uk/eur/2004/1653/article/6 (the official version)
Page: https://openlegislation.uk/eu-regulation-2004-1653/article-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.