finance/frontaccounting: upgrade to 2.3.22

• Upgrade to 2.3.22
• Depend on Apache 2.2 or later.
• Add dependency on mod_php5 or CGI when used with Apache
• Add NLS option
• (re-)assign maintainer to ek@purplehat.org

PR: 194255
Differential Revision: https://reviews.freebsd.org/D964
Submitted by: ek@purplehat.org
Approved by: swills (mentor)