# Commission Delegated Regulation (EU) 2019/715 of 18 December 2018 on the framework financial regulation for the bodies set up under the TFEU and Euratom Treaty and referred to in Article 70 of Regulation (EU, Euratom) 2018/1046 of the European Parliament and of the Council, Article 44: Segregation of duties

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

The duties of authorising officer and accounting officer shall be segregated and mutually exclusive.
The Union body shall provide each financial actor with the resources required to perform his or her duties and a charter describing in detail his or her tasks, rights and obligations.

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Source: https://www.legislation.gov.uk/eur/2019/715/article/44 (the official version)
Page: https://openlegislation.uk/eu-regulation-2019-715/article-44
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.