Upon actual recovery of the sum due the accounting officer shall make out a revenue voucher, which shall be registered in the accounts. He shall inform the authorizing officer and the financial controller of the recovery effected.
Each institution shall, by reasoned decision, appoint an accounting officer who shall be responsible for: (a) the recovery of debts, the collection of receipts, the payment of expenditure and cash management.
Recovery of debts (Articles 28 and 29 of the Financial
Regulation)
In accordance with Article 28 (1) of the Financial Regulation, the competent authorizing officer shall draw up an estimate for any measure which may give rise to or modify a debt due to the Communities. An estimate shall also be drawn up even where it is not possible from the act or decision giving rise to a future debt to ascertain the amount or due date: where possible, it shall indicate the estimated amount and the probable due date. ... Upon actual recovery of the sum due the accounting officer shall make out a revenue voucher, which shall be registered in the accounts. He shall inform the authorizing officer and the financial controller of the recovery effected. Where a debt is not paid by the due date, the accounting officer shall take all due care to initiate the procedure for effecting recovery, where necessary, by all legal means.
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