Before their adoption by the institution, the accounting officer shall sign off the accounts, certifying that they present a true and fair view of the financial situation of the institution.
2. a Pirms iestāde pieņem pārskatus, grāmatvedis tos apstiprina, garantējot, ka tie sniedz patiesu un ticamu informāciju par iestādes finanšu stāvokli .