The authorising officer shall be responsible in the Union institution concerned for implementing revenue and expenditure in accordance with the principle of sound financial management, including through ensuring reporting on performance, and for ensuring compliance with the requirements of legality and regularity and equal treatment of recipients.
Beidh an t-oifigeach údarúcháin san institiúid lena mbaineann de chuid an Aontais freagrach as ioncam agus caiteachas a chur chun feidhme i gcomhréir le prionsabal na bainistíochta fónta airgeadais, lena n-áirítear trí thuairisciú ar fheidhmíocht a áirithiú, agus as a áirithiú go gcomhlíonfar na ceanglais maidir le dlíthiúlacht agus le rialtacht agus le cóir comhionann i ndáil le faighteoirí cláir.