Sainmhíniú officer in an EU institution or body to whom the responsibility for implementing revenue and expenditure in accordance with the principle of sound financial management and for ensuring compliance with the requirements of legality and regularity and equal treatment of recipients has been delegated Tagairt "Council-SV, based on Regulation (EU, Euratom) 2018/1046 on the financial rules applicable to the general budget of the Union, Articles 73 and 74"