No re-appropriation can be sanctioned after the close of the Financial year.Excess expenditure not covered by grants may occur against individual primary units of appropriation and also against the total grant or the grant appropriation in the subject. These irregularities are dealt with by the Accountant-General in the Appropriation Accounts and the Audit Report.As regards excesses under primary units of appropriation it is the duty of the controlling officer to scrutinise the factors leading to such excesses so as to be ready to furnish materials to the Accountant General for the appropriation accounts, and also to satisfy himself that the excess expenditure over the grant was unavoidable. He should report to the higher authorities for such action as is considered necessary where he is not satisfied that the excess expenditure was justified and the disbursing officers have failed to ensure adequate control of expenditure. The excesses against the total grant on the subject, are dealt with in accordance with Article 205(1)(b) of the Constitution and Rule 154 of the Bihar Legislative Assembly Rules, after the Appropriation Report has been considered by the Public Accounts Committee.
