In each Institution, proposals for commitments, accompanied by the supporting documents, shall be transmitted to the financial controller and to the accounting officer : they shall show, in particular, the purpose of the expenditure, the estimated amount involved, indicating the currency where possible, the budget item to which it is to be charged and also the name and description of the creditor; they shall be registered, after approval by the financial controller, in accordance with the implementing measures provided for in Article 106.
