| Subject | Predicate | Object |
|---|---|---|
| <p>Financial accounting rules do not allow for funding recovered from one financial year (in this case, 2021/22) to be spent in another financial year (in this case, 2023/24). Where a dental contract underperforms in any one year any financial recovery associated with the contractual performance should accrue to the year in which the underperformance takes place.</p> | ||