being the last procedural opportunity to do so. 191 232. Although Mr. Valenzuela's representatives submitted several expense receipts, they did not do so in accordance with the requirements established for that purpose. 192 Therefore, the Victims' Legal Assistance Fund was not used, and it is not appropriate to order any reimbursement from the State 193. H. Method of complying with the payments ordered 233. The State must make the payment of the compensation for the restitution measure, pecuniary and non-pecuniary damage, and the reimbursement of costs and expenses established in this Judgment directly to the persons indicated therein, within a period of one year counted as of the notification of this Judgment. 234. In the event that the beneficiaries die before the respective compensation is made to them, this must be made directly to their heirs, in accordance with applicable domestic law. 235. The State must comply with the monetary obligations by paying in United States dollars or its equivalent in national currency, using for the respective calculation the published market exchange rate or calculated by a relevant banking or financial authority, on the date closest to the day of payment. 236. If, due to reasons attributable to the beneficiaries of the compensation or their heirs, it is not possible to pay the amounts established within the indicated period, the State shall deposit said amounts in their favor in an account or certificate of deposit in a solvent Peruvian financial institution, in United States dollars, and under the most favorable financial conditions permitted by law and banking practice. If the corresponding compensation is not claimed within ten years, the amounts will be returned to the State with the accrued interest. 237. The amounts assigned in this Judgment as compensation for the restitution measure, compensation for pecuniary and non-pecuniary damages, and as reimbursement of costs and expenses, shall be delivered to the persons indicated in full, in accordance with the provisions of this Judgment, without reductions derived from possible tax charges. 238. In the event that the State is in arrears, it must pay interest on the amount owed corresponding to the bank interest on arrears in Peru. X OPERATIVE PARAGRAPHS 239. Therefore, THE COURT, 191 Case of Cuya Lavy et al. v. Peru. Order of the President of the Court of January 28, 2021, supra, Considering clause 52. In addition, in operative paragraphs 15 and 17 it indicated: “Declare the application of the Legal Assistance Fund for Victims of the Inter-American Court admissible in the terms provided in Considering clauses 51 to 54 of this Resolution” and [r]equest the representatives of Mr. Cuya Lavy and the representatives of Mr. Valenzuela Cerna that, at the latest together with their final written arguments, which must be presented on the date indicated in operative paragraph 14, submit the receipts that duly certify the reasonable expenses incurred, as indicated. 192 It should be noted that Mr. Valenzuela’s representatives submitted three invoices for reimbursement by email, corresponding to the formalization of an expert opinion, without meeting the minimum requirements, according to the accounting regulations established by the Fund's accounting, that make them eligible for the fund. Consequently, the Secretariat of the Court did not incur any expenses related to this case. 193 Cf. Case of Mota Abarullo et al. v. Venezuela. Merits, Reparations and Costs. Judgment of November 18, 2020. Series C No. 417, para. 176. 59