The accounting officer should set up procedures to ensure that the accounts opened for the requirements of treasury management and imprest accounts are not in debit.
Ba cheart don oifigeach cuntasaíochta nósanna imeachta a bhunú chun a áirithiú nach mbeadh na cuntais arna n-oscailt i ngeall ar cheanglais bainistíochta cisteáin agus na cuntais óinchiste, nach mbeidís ar dochar.