It refers to a new project, scheme, or activity not originally contemplated in the approved budget. The Budget Division, Department of Economic Affairs, defines the financial limits that determine if something falls under this category.
Source: DFPR Rule 10
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.