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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 78 CELEX: 32024R2509 Appointment and termination of duties of the accounting officer
1. Each Union institution shall appoint an accounting officer from officials subject to the Staff Regulations. The accounting officer shall be chosen by the Union institution on the grounds of his or her particular competence as evidenced by diplomas or by equivalent professional experience. 2. Two or more Union institutions or bodies may appoint the same accounting officer. In such case, they shall make the necessary arrangements in order to avoid any conflict of interests. 3. A trial balance shall be drawn up without delay in the event of termination of the duties of the accounting officer. 4. The trial balance accompanied by a hand-over report shall be transmitted to the new accounting officer by the accounting officer who is terminating his or her duties or, if it is not possible, by an official in his or her department. The new accounting officer shall sign the trial balance in acceptance within one month from the date of transmission and may make reservations. The hand-over report shall contain the result of the trial balance and any reservations made. |