Effective from January 1, 2025, the Research Council is subject to the requirements for state financial management for gross-budgeted entities. The transition from net budgeting to gross budgeting has necessitated changes in both accounting processes and system setups, which, among other things, has resulted in the deadline for approval and posting of incoming invoices being December 12, compared to mid-February as was previously the practice. This change means that payments in 2024 are significantly lower than in previous years and therefore not comparable. This decrease does not reflect a corresponding decline in the activity level of the Research Council's portfolio