2.

Periodically, and at least whenever the accounts are closed, the accounting officer shall check that the bank balances correspond to the actual situation, in particular as regards: cash at bank, by reconciliation of the statements of account from financial institutions; cash in cash offices, by reconciliation with the data in the cash book. The fixed assets accounts shall be reviewed in accordance with Article 250.

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Source: EUR-Lex (Cellar) · retrieved 2026-11-04 · Text as adopted (Official Journal); later amendments are not incorporated in this text.