Administrative expenditure arising from contracts covering periods that extend beyond the financial year, either in accordance with local practice or relating to the supply of equipment, shall be charged to the budget for the financial year in which it is effected.
Caiteachas riaracháin a éireoidh as conarthaí lena gcumhdaítear tréimhsí a leanann níos faide ar aghaidh ná an bhliain airgeadais, i gcomhréir le cleachtas áitiúil nó bainteach le soláthar trealaimh, muirearófar é ar an mbuiséad don bhliain airgeadais ina dtarlaíonn sé.