In the event of subdelegation within his or her service, the authorising officer by delegation shall continue to be responsible for the efficiency and effectiveness of the internal management and control systems put in place and for the choice of the authorising officer by subdelegation.
I gcás ina ndéanfar fo-tharmligean laistigh dá sheirbhís, is é an t-oifigeach údarúcháin trí tharmligean a bheidh freagrach i gcónaí as éifeachtúlacht agus éifeachtacht na gcóras bainistíochta inmheánaí agus na gcóras rialaithe inmheánaigh atá ann agus is é a bheidh freagrach freisin as an oifigeach údarúcháin trí fho-tharmligean a roghnú.