Regulations Governing the Handling of Return of Revenues and Recovery of Expenditures of the National Treasury Article 7

With respect to the recovery of expenditures of funds that a spending agency keeps in its own custody and spends itself under Article 6 of the National Treasury Act, the spending agency shall pursue recovery directly from the original creditor, and state the recovery in its accounting reports.With respect to the funds that a spending agency keeps in its own custody and spends itself under the preceding paragraph, if there is a surplus of such funds at the end of the fiscal year, the spending agency shall complete a Statement of Recovery of Expenditures, and shall deliver it, along with the funds to be paid back, to the National Treasury.