Record of transactions

The date of receipt or payment governs the date of the record of the transaction in the accounts. In no circumstances shall payments be made before they are due for the purpose of utilising anticipated savings from a subhead, nor shall the unexpended portion of any subhead be carried to a deposit or suspense account for the purpose of setting it in reserve to meet impending payments. Expenditure properly chargeable to the account of a given year, shall, as far as possible, be met within that year, and shall not be deferred for the purpose of avoiding excess on the amount provided in the estimates.