विक्षेपव्याधितान्तरारम्भशेषं च व्ययप्रत्यायः ॥ कZ_०२.६.२१ ॥
vikṣepa-vyādhita-antara-ārambha-śeṣaṃ ca vyaya-pratyāyaḥ
Los ajustes/reintegros de gasto (vyaya-pratyāya) incluyen: saldos remanentes debidos a desvío/perturbación (vikṣepa), enfermedad/incapacidad (vyādhita), interrupción (antara) o inicio parcial/no concluido (ārambha-śeṣa).
It standardizes how unspent or partially spent allocations are settled and returned/adjusted, preventing concealment of funds.