{
  "url": "https://openlegislation.uk/eu-regulation-2019-887/article-25",
  "json_url": "https://openlegislation.uk/eu-regulation-2019-887/article-25.json",
  "legislation": "eur/2019/887",
  "legislation_title": "Commission Delegated Regulation (EU) 2019/887 of 13 March 2019 on the model financial regulation for public-private partnership bodies referred to in Article 71 of Regulation (EU, Euratom) 2018/1046 of the European Parliament and of the Council",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2019-887",
  "path": "article/25",
  "kind": "article",
  "number": "25",
  "heading": "Accounting officer",
  "text": "1. The governing board shall appoint an accounting officer covered by the Staff Regulations, where those apply to the staff of the PPP body, who shall be totally independent in the performance of his or her duties. The accounting officer shall be responsible in the PPP body for:\n(a) properly implementing payments, collecting revenue and recovering amounts established as being receivable;\n(b) keeping, preparing and presenting the accounts in accordance with Chapter 8 of this Regulation;\n(c) implementing, in accordance with Chapter 8 of this Regulation, the accounting rules and the chart of accounts;\n(d) 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(e) treasury management.\nWith respect to the tasks referred to in point (d) of the first subparagraph, the accounting officer shall be empowered to verify at any time compliance with the validation criteria.\n2. Two or more PPP bodies may appoint the same accounting officer.\nPPP bodies may also agree with the Commission that the accounting officer of the Commission shall also act as accounting officer of the PPP body.\nThey may also entrust the accounting officer of the Commission with part of the tasks of the accounting officer of the PPP body taking into account cost-benefit considerations.\nIn the cases referred to in this paragraph, they shall make necessary arrangements in order to avoid any conflict of interests.\n3. The accounting officer shall obtain from the authorising officer all the information necessary for the production of accounts which give a true and fair view of the PPP body's financial situation and of budgetary implementation. The authorising officer shall guarantee the reliability of that information.\n4. Before the adoption of the accounts by the director, the accounting officer shall sign them off, thereby certifying that he or she has a reasonable assurance that the accounts present a true and fair view of the financial situation of the PPP body.\nFor the purpose of the first subparagraph, the accounting officer shall verify that the accounts have been prepared in accordance with the accounting rules referred to in Article 47 and that all revenue and expenditure is entered in the accounts.\nThe accounting officer shall be empowered to check the information received as well as to carry out any further checks he or she deems necessary in order to sign off the accounts.\nThe accounting officer shall make reservations, if necessary, explaining exactly the nature and scope of such reservations.\nSubject to paragraph 5, only the accounting officer shall be empowered to manage cash and cash equivalents. The accounting officer shall be responsible for their safekeeping.\n5. The accounting officer may, in the performance of his or her duties, delegate certain tasks to staff members subject to the Staff Regulations, where those apply to the staff of the PPP body, where this is indispensable for the performance of his or her duties in accordance with the financial rules of the PPP body.\n6. Without prejudice to any disciplinary action, the accounting officer may at any time be suspended temporarily or definitively from his or her duties by the governing board. In such a case, the governing board shall appoint an interim accounting officer.",
  "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/2019/887/article/25",
    "retrieved_at": "2026-11-01T14:43:21.561781+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."
}