{
  "url": "https://openlegislation.uk/eu-regulation-2019-715/article-49",
  "json_url": "https://openlegislation.uk/eu-regulation-2019-715/article-49.json",
  "legislation": "eur/2019/715",
  "legislation_title": "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",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2019-715",
  "path": "article/49",
  "kind": "article",
  "number": "49",
  "heading": "Powers and duties of the accounting officer",
  "text": "The management board shall appoint an accounting officer who shall be responsible in the Union body for:\n(a) properly implementing payments, collecting revenue and recovering amounts established as being receivable;\n(b) preparing and presenting the accounts in accordance with Title X;\n(c) keeping the accounts in accordance with Title X;\n(d) implementing the accounting rules and the chart of accounts in accordance with the provisions adopted by the Commission's accounting officer;\n(e) laying down and validating the accounting systems and, where appropriate, validating systems laid down by the authorising officer to supply or justify accounting information;\n(f) treasury management.\nWith respect to the tasks referred to in point (e) of the first subparagraph, the accounting officer shall be empowered to verify at any time compliance with the validation criteria.",
  "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/2019/715/article/49",
    "retrieved_at": "2026-11-01T14:43:26.049454+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."
}