The trial balance accompanied by a hand-over report shall be transmitted to the new accounting officer by the accounting officer who is terminating his or her duties or, if it is not possible, by an official in his or her department.
Déanfaidh an t-oifigeach cuntasaíochta a bhfuil a chuid dualgas á bhfoirceannadh nó, murar féidir sin, déanfaidh oifigeach de chuid a roinne an comhardú trialach mar aon le tuarascáil aistrithe a tharchur chuig an oifigeach cuntasaíochta nua.