The application of such a system may also be ordered if it is specifically authorised by the accounting officer in accordance with Article 86(3).
Féadfar cur i bhfeidhm córais den sórt sin a ordú freisin má údaraíonn an t-oifigeach cuntasaíochta é go sonrach i gcomhréir le hAirteagal 86(3).