{
  "url": "https://openlegislation.uk/eu-regulation-2004-1653/article-61",
  "json_url": "https://openlegislation.uk/eu-regulation-2004-1653/article-61.json",
  "legislation": "eur/2004/1653",
  "legislation_title": "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",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2004-1653",
  "path": "article/61",
  "kind": "article",
  "number": "61",
  "heading": null,
  "text": "Movements on the accounts and the balances shall be entered in the accounting ledgers.\nAll accounting entries, including adjustments to the accounts, shall be based on supporting documents, to which they shall refer. The accounting system must be such as to leave a trail for all accounting entries.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2004/1653/article/61",
    "retrieved_at": "2026-11-01T14:55:16.482577+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}