The accounting officer shall, after the close of the financial year and up to the date of transmission of the general accounts, make any adjustments which, without involving disbursement or collection in respect of that year, are necessary for a true and fair view of those accounts.
Déanfaidh an t-oifigeach cuntasaíochta, tar éis críoch na bliana airgeadais, agus suas go dtí an dáta ar a ndéanfar na cuntais ghinearálta a tharchur, aon choigeartuithe, nach mbainfidh le heisíoc ná le bailiú i dtaca leis an mbliain sin, is gá chun léargas fíor cothrom a thabhairt ar na cuntais sin.