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An office finds a saving under the head 'Office Expenses' and, with the approval of the competent authority, shifts the amount to the head…

An office finds a saving under the head 'Office Expenses' and, with the approval of the competent authority, shifts the amount to the head 'Training' within the same grant. This is known as:

  • ASupplementary grant
  • BVote on account
  • CSurrender
  • DRe-appropriation
Correct answer: D

Explanation

Transfer of funds from one head to another within the same grant is re-appropriation.

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