2. The trial balance accompanied by a handing-over report shall be transmitted by the accounting officer who is terminating his duties or, if this is not possible, by an official in his department to the new accounting officer.
2. La balance générale des comptes, accompagnée d’un rapport de transmission, est transmise au nouveau comptable par le comptable cessant ses fonctions ou, en cas d’impossibilité, par un fonctionnaire de ses services.