21. No financial commitment may be made or is valid unless there is a sufficient balance available out of an appropriation against which the expenditure arising from the commitment may be charged in the fiscal year during which the commitment is made.
The performance of obligations arising from a financial commitment in a fiscal year subsequent to the year in which the commitment is made is subject to there being a sufficient balance available out of an appropriation against which the expenditures arising from the performance of the obligations may be charged.
These provisions also apply to a financial commitment relating to a capital expenditure and the charging thereof against an appropriation.