The authorising officers shall remain fully responsible for the proper use of the funds they manage, the legality and regularity of the expenditure under their control and the completeness and accuracy of the information sent to the accounting officer.
Leanfaidh na hoifigigh údarúcháin de bheith lánfhreagrach as ceartúsáid na gcistí a bhainistíonn siad, as dlíthiúlacht agus as rialtacht an chaiteachais faoina rialú, agus as iomláine agus cruinneas na faisnéise a chuirtear ar aghaidh chuig an oifigeach cuntasaíochta.