(d) Officials to whom cash advances are issued shall be held personally responsible and financially liable for the proper management and safekeeping of cash so advanced and must be in a position to account for the advances at all times.
(d) 领取预支现金的官员应个人对适当管理和保存预支款项一事负责和承担财务责任，并应能随时说明预支款项的运用情况。