An authorising officer by delegation or sub-delegation who receives a binding instruction which he or she considers to be irregular or contrary to the principle of sound financial management, in particular because the instruction cannot be carried out with the resources allocated to him or her, shall inform the authority from which he or she received the delegation or subdelegation about that fact in writing.
Oifigeach údarúcháin trí tharmligean nó trí fho-tharmligean a gheobhaidh treoir cheangailteach a mheasfaidh sé a bheith mírialta nó ag teacht salach ar phrionsabal na bainistíochta fónta airgeadais, go háirithe toisc nach féidir an treoir a chur i gcrích i ngeall ar líon na n-acmhainní a leithdháileadh air, cuirfidh sé sin in iúl i scríbhinn don údarás a bhronn an tarmligean nó an fo-tharmligean air.