For that purpose, the accounting officer shall verify that the accounts have been prepared in accordance with the accounting rules referred to in Article 80, and the accounting procedures referred to in point (d) of the first subparagraph of Article 77(1), and that all revenue and expenditure is entered in the accounts.
Chun na críche sin, fíoróidh an t-oifigeach gur ullmhaíodh na cuntais i gcomhréir leis na rialacha cuntasaíochta, dá dtagraítear in Airteagal 80, agus na nósanna imeachta cuntasaíochta, dá dtagraítear i bpointe (d) den chéad fhomhír d’Airteagal 77(1), agus gur iontráladh gach ioncam agus caiteachas sna cuntais.