No. Once accounts for a year are closed, they cannot be reopened. The recovery is credited to the expenditure head in the current year. The impact of the original overpayment remains in the prior year's accounts as a historical record, but the recovery reduces current year expenditure.
Source: GAR Rule 35
What is the sequence of certification?
Why must Ministerial oral orders be confirmed in writing even when they follow the rules?
Does this rule apply to social media accounts of Ministries as well?
What is the key difference between a D.O. letter and a regular letter?
Who is responsible for keeping the residential address list of Section staff?
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.