Payments shall be entered in the accounts for a financial year on the basis of the payments made by the accounting officer by 31 December of that year.
Iontrálfar íocaíochtaí sna cuntais do bhliain airgeadais ar bhonn na n-íocaíochtaí a rinne an t-oifigeach cuntasaíochta faoin 31 Nollaig an bhliain sin.