These rules set out who is responsible for financial transactions (the authorising officer delegate), how expenditure is to be controlled and audited (see internal auditor and European Court of Auditors), and how it is to be recorded and reported on (see the role of the accounting officer).
Nendes eeskirjades sätestatakse, kes vastutab rahaliste tehingute eest (eelarvevahendite käsutaja), kuidas kulusid kontrollitakse ja auditeeritakse (vt siseaudiitor ja Euroopa Kontrollikoda) ning kuidas toimub nende kirjendamine ja raamatupidamisaruandlus (vt peaarvepidaja).