expenditure which is incurred by the Responsible Authority more than 36 months before the Commission notifies the Member State in writing of its findings;
caiteachas arna thabhú ag an Údarás Freagrach níos mó ná 36 mí roimh don Choimisiún fógra a thabhairt don Bhallstát i scríbhinn faoina chinntí;