Authorising officers should be fully responsible for all revenue and expenditure operations executed under their authority, and for internal control systems, and should be held accountable for their actions, including, where necessary, through disciplinary proceedings.
Ba cheart freagracht iomlán a bheith ar oifigigh údarúcháin as na hoibríochtaí ioncaim agus caiteachais go léir arna gcur i gcrích faoina n-údarás, agus as córais rialaithe inmheánaigh, agus ba cheart iad a bheith cuntasach as a mbearta, lena n-áirítear, nuair is gá, trí imeachtaí araíonachta.