Credit orders, ruled by articles 54 and 57 and following articles of the Government General Accounting Law (L.C.G.S) and articles 325 and following articles of the relative Regulation (R.C.G.S) are openings of credit in favour of officials delegated to a secondary level of expenditure activity management. Delegated officials use the funds by means of payment orders in favour of creditors, or warrants for cash drawings of the sums indicated in the credit orders.