In order to authorise the expenditure, the authorising officer responsible shall, after having verified that the appropriations are available, issue a payment order to instruct the accounting officer to pay the amount of expenditure which was previously validated.
D’fhonn an caiteachas a údarú, déanfaidh an t-oifigeach údarúcháin atá freagrach, tar éis dó a fhíorú go bhfuil na leithreasuithe ar fáil, ordú íocaíochta a eisiúint chun treoir a thabhairt don oifigeach cuntasaíochta méid caiteachais a bailíochtaíodh roimhe sin a íoc.