S.L. 601.1 Art. 46Recovery of over-payments. Accounting.

Receipts of public moneys by way of recovery of overpayments, shall be accounted for as hereunder, namely:

(a) receipts in respect of overpayments from the Consolidated Fund shall be credited -

(i) to the sub-head of Revenue in those cases where an sub-head is shown in the ad hoc estimates;

(ii) in other cases:

(1) to the head and sub-head of expenditure to which the overpayment was debited, if incurred from ordinary expenditure and recovered during the same financial year of overpayment;

(2) to Revenue under the head for miscellaneous receipts if made from ordinary expenditure in any financial year previous to that of recovery;

(3) in such manner as the Accountant General directs, if made from capital expenditure in any financial year;

(b) receipts in respect of overpayments from any fund or from any below-the-line account made in any financial year shall be credited to the relative fund or below-the-line account, as the case may be.