Potrditev izdatka temelji na veljavnih dokazilnih listinah, ki potrjujejo upravičenost upnika na podlagi izjave o dejansko opravljenih storitvah, dejansko dobavljenem blagu ali dejansko izvedenih delih ali na podlagi drugih listin, ki utemeljujejo plačilo.
Validation of any expenditure shall be based on valid supporting documents attesting the creditor's entitlement, on the basis of a statement of services actually rendered, supplies actually delivered or work actually carried out or on the basis of other documents justifying payment.