The re-appropriation should be reported to Parliament through the ensuing batch of Supplementary Demands for Grants. If that's not possible, include an Annex in the Detailed Demands of the Ministry/Department for the next year.
Source: DFPR Appendix I
How is 'each case' defined when writing off multiple items of stores?
What happens if the highest bid is below the reserve price?
What constitutes 'commodities not intended for Government consumption' under Rule 18?
What happens when the person filling the downgraded post becomes eligible for promotion?
What types of contracts are covered under 'negotiated or single tender or proprietary contracts'?
This answer is for informational purposes only and does not constitute legal advice. Always refer to the original rules and consult competent authorities for official interpretation.