The responsibility for putting in place internal control systems and procedures suitable for carrying out his tasks shall lie with the authorising officer.
Is ar an oifigeach údarúcháin a bheidh an fhreagracht as córais agus nósanna rialaithe inmheánaigh a chur i bhfeidhm a bheidh oiriúnach chun go gcuirfidh sé a chúraimí i gcrích.