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1. All measures which may give rise to or modify a debt due to the Centre must be preceded by a proposal from the authorizing officer. Such proposals shall be sent to the financial controller for his approval and to the accounting officer for provisional registration. They shall mention, in particular, the type of revenue, the estimated amount thereof and the item to which it is to be booked and also the name and description of the debtor. They shall be registered after approval by the financial controller. The purpose of the approval of the financial controller shall be to establish that:

(a) the revenue is booked to the correct item;

(b) the proposal is in order and conforms to the relevant provisions, in particular in the statement of revenue and expenditure, the rules applying to the Centre and all acts made in implementation of those regulations, and to the principles of sound financial management referred to in Article 2.

(g) the amount and currency of the sum to be recovered are correct. If the financial controller's approval is withheld, the second subparagraph of paragraph 1 shall apply.

The financial controller may withhold his approval. The Management Board may, by a decision stating the full reasons therefor, and on its sole responsibility, overrule this refusal. This decision shall be final and binding; it shall be communicated for information to the financial controller. The Management Board shall inform the Court of Auditors of all such decisions within one month.

2. The competent authorizing officer shall draw up, in respect of every debt established, a recovery order which shall be sent with supporting documents to the financial controller for his prior approval. Such recovery orders shall, after they have received the approval of the financial controller, be registered by the accounting officer. The purpose of the approval of the financial controller shall be to establish that:

(a) the revenue is booked to the correct item;

(b) the order is in order and conforms to the relevant provisions;

(c) the supporting documents are in order;

(d) the debtor is correctly described;

(e) the due date is indicated;

(f) the principles of sound financial management referred to in Article 2 have been applied;