From 2018, credit balances on deposit accounts (from budgetary transfers received during the year and drawings of checks on Treasury), will be adjusted in the next budget. For incorporated entities, end-year financial statements will be prepared so that new budget allocations can be decreased (net of outstanding checks and public contracts already being implemented).
Introduced at R5. Modified to become 'The decree on the conditions of opening, operation and closing of deposit accounts, as amended, is approved. The decree stipulates that balances of the 'current spending' part of the transfers made in year N on deposit accounts will be removed at the end of the year, while the investment part of the transfers made in N on deposit accounts can be carried forward up to a 5 per cent limit (of the deposit account credit balance resulting from the difference between the capital expenditure transferred during the budget year and the related payments).'