(1) Receipts on account of unauthorized or incorrect payments recovered in respect of expenditure incurred in a previous financial year must be credited to an appropriate vote.
(2) Unauthorized payments or incorrect payments recovered in respect of expenditure incurred within the same financial year in which the unauthorized or incorrect payment was made must be credited to the expenditure vote to which the unauthorized or incorrect payment was charged.
Division 6
Cheques Drawn on a Bank Account using the Financial Management System