The trial balance accompanied by a handing over report shall be transmitted by the accounting officer who is terminating his duties or, if it is not possible, by an official in his department to the new accounting officer.
Računovodja, ki je razrešen, ali, če to ni mogoče, uradnik iz njegove službe novemu računovodji predloži bruto bilanco, ki ji priloži poročilo o prevzemu nalog.