The accounting officer of each Union institution or body shall draw up and keep updated documents describing the organisation of the accounts and the accounting procedures of his or her Union institution or body.
Déanfaidh oifigeach cuntasaíochta gach institiúide nó comhlachta Aontais doiciméid a tharraingt suas agus a choinneáil nuashonraithe ina gcuirtear síos ar eagrú chuntais agus nósanna imeachta a institiúide nó a chomhlachta féin de chuid an Aontais.