(1) If there is no right to spend or cause expenditure according to the prevailing law, or if there is money in the budget, the amount disbursed is insufficient, or if the expenditure is in accordance with sub-rule (3) of rule 35, on the recommendation of the concerned secretary, the Ministry of Finance shall, subject to the law, transfer the amount or support the expenditure or give additional disbursement. Such expenses can be paid regularly. The things that need to be regularized in this way should be submitted to the relevant ministry or department within seven days of the expenditure. But regarding the amount that can be transferred, the concerned authority can give it regularly. If it cannot be done regularly, the officer who spends it will be responsible.
(2) In case of irregularity related to the transfer of funds while spending the amount under the sub-heading of the budget, the Ministry of Finance may regularize the recommendation opened due to irregularity. If it cannot be done regularly, the officer who spends it will be responsible.
(3) When spending on work to be spent from the approved budget, it may be given regularly if it is not found that the expenditure has been spent in the manner required by this regulation and the relevant ministry does not appear to have caused any loss to the government. Explanation: For the purpose of this bye-law, "circumstances" means a situation such as if the government does not spend immediately, the government will suffer loss, more fees will have to be paid, or a large financial burden will have to be incurred.
(4) The ministry which regularly disburses the expenditure in accordance with this regulation shall give notice of the disbursement regularly to the Office of the Auditor General and the Office of the Comptroller General.
(5) The amount spent without the approval of the authorized officer may be supported later if he deems it appropriate.
(6) Such expenditure shall be deemed to be regular after the authorized officer approves it in accordance with this regulation.