The accounting officer should be responsible for the proper implementation of payments, the collection of revenue and the recovery of amounts receivable.
Ba cheart an t-oifigeach cuntasaíochta a bheith freagrach fós as cur chun feidhme ceart na n-íocaíochtaí, as bailiú ioncaim agus as aisghabháil na méideanna is infhaighte.