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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 8 CELEX: 32024R2509 Specific rules on the principles of unity and budgetary accuracy
1. All revenue and expenditure shall be booked to a budget line. 2. Without prejudice to authorised expenditure arising from contingent liabilities as provided for in Article 213(2), no expenditure may be committed or authorised in excess of the authorised appropriations. 3. An appropriation shall be entered in the budget only if it is for an item of expenditure considered necessary. 4. Interest generated by pre-financing payments made from the budget shall not be due to the Union except as otherwise provided in the contribution agreements or the financing agreements concerned. |