The Member States 25 March 1957, Consolidated version of the Treaty on the Functioning of the European Union#PART SIX - INSTITUTIONAL AND FINANCIAL PROVISIONS#TITLE II - FINANCIAL PROVISIONS#Chapter 5 - Common provisions#Article 324

(b) rules providing for checks on the responsibility of financial actors, in particular authorising officers and accounting officers. 2. The Council, acting on a proposal from the Commission and after consulting the European Parliament and the Court of Auditors, shall determine the methods and procedure whereby the budget revenue provided under the arrangements relating to the Union’s own