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Regulation (EU, Euratom) 2024/2509 of the European Parliament and of the Council of 23 September 2024 on the financial rules applicable to the general budget of the Union (recast) article 84 CELEX: 32024R2509 General accounts
1. The general accounts shall, in chronological order using the double-entry method, record all events and operations which affect the economic and financial situation and the assets and liabilities of Union institutions and of the agencies and Union bodies referred to in Section 2 of Chapter 3 of this Title. 2. Balances and movements in the general accounts shall be entered in the accounting ledgers. 3. All accounting entries, including adjustments to the accounts, shall be based on supporting documents, to which the entries shall refer. 4. The accounting system shall be such as to leave a clear audit trail for all accounting entries. |