அதிகாரப்பூர்வ மொழிபெயர்ப்புDepartment of Government Printing-இலிருந்து, மாற்றமின்றி
(1)
Where at the close of Government accounts for any financial year, it is found that the budget allocations have been expended -
(a)
in excess of the amount appropriated by the
Appropriation Act for the relevant year, or from the
Contingencies Fund or supplementary estimate; or
(b)
for a purpose for which the budget allocation has not been made, such excessive amount shall be treated as unauthorized excess expenditure.
(2)
In the events specified in subsection (1), the relevant budgetary entity shall place before the Parliament a statement on excess expenditure attached to the annual financial statement which shall include the information as may be prescribed not later than ninety days after the closure of the financial year.
(3)
An unauthorized excess expenditure shall be a ground for a disciplinary action against the responsible officers.