In order to improve the cost-effectiveness of executive agencies and in light of the practical experience gained with other Union bodies, it should be possible to entrust the accounting officer of the Commission with all or part of the tasks of the accounting officer of the executive agency concerned.
Chun cost-éifeachtacht na ngníomhaireachtaí feidhmiúcháin a fheabhsú agus i bhfianaise na taithí praiticiúla a fuarthas le comhlachtaí eile de chuid an Aontais, ba cheart go bhféadfaí cúraimí uile oifigeach cuntasaíochta na gníomhaireachta feidhmiúcháin, nó cuid de na cúraimí sin, a chur faoi chúram an oifigeach cuntasaíochta an Choimisiúin.