If a member of staff, involved in the financial management and control of transactions, considers that a decision he or she is required by his or her superior to apply or to agree to is irregular or contrary to the principle of sound financial management or the professional rules which that member of staff is required to observe, he or she shall inform his or her hierarchical superior accordingly.
Má mheasann aon chomhalta foirne atá bainteach le hidirbhearta a bhainistiú ó thaobh airgeadais de agus le hidirbhearta a rialú, maidir le cinneadh ar chuir a oifigeach uachtarach iallach air é a chur i bhfeidhm nó aontú leis, nach bhfuil an cinneadh sin ag teacht le prionsabal na bainistíochta fónta airgeadais ná leis na rialacha gairmiúla nó go bhfuil an cinneadh sin ag teacht salach ar na prionsabail sin nó ar na rialacha gairmiúla sin a cheanglaítear ar an gcomhalta foirne sin a chomhlíonadh, cuirfidh sé a oifigeach uachtarach ar an eolas dá réir sin.