Without prejudice to the system provided for in Articles 4 and 5 of Regulation (EEC) No 729/70 and subject to the second paragraph of Article 48 and to Article 49 of this Financial Regulation, the accounting officer alone is empowered to manage funds and assets. He shall be responsible for their care.
He may be assisted in his duties by one or more assistant accounting officers, appointed under the same conditions as the accounting officer.
