{
  "url": "https://openlegislation.uk/eu-regulation-2019-887/article-47",
  "json_url": "https://openlegislation.uk/eu-regulation-2019-887/article-47.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/47",
  "kind": "article",
  "number": "47",
  "heading": "Accounting rules",
  "text": "The PPP body shall set up an accounting system providing accurate, complete and reliable information in a timely manner.\nThe accounting officer of the PPP body shall apply the rules adopted by the accounting officer of the Commission based on internationally accepted accounting standards for the public sector.\nFor the purposes of the first paragraph of this Article, Articles 80 to 84 and 87 of Regulation (EU, Euratom) 2018/1046 shall apply. Articles 85 and 86 of Regulation (EU, Euratom) 2018/1046 shall apply mutatis mutandis.",
  "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/47",
    "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."
}