PART ONE U.K. COMMON PROVISIONS

TITLE IV U.K. IMPLEMENTATION OF THE BUDGET

CHAPTER 6 U.K. Expenditure operations

Section 2 U.K. Validation of expenditure

Article 106 U.K. Material form of ‘certified correct’(Article 88 of the Financial Regulation)

In a non-computerised system, ‘certified correct’ shall take the form of a stamp incorporating the signature of the authorising officer responsible or of a technically competent member of staff, duly empowered by the authorising officer responsible in accordance with Article 101. In a computerised system, ‘certified correct’ may take the form of an electronically secured validation by the technically competent member of staff, duly empowered by the authorising officer responsible.