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 in accordance with the measures of implementation provided for in Article 106.
In accordance with Article 28 (2) of the Financial Regulation, the competent authorizing officer shall make out a recovery order without delay in respect of every established debt.