विक्षेपव्याधितान्तरारम्भशेषं च व्ययप्रत्यायः ॥ कZ_०२.१५.१० ॥
vikṣepa-vyādhita-antara-ārambha-śeṣaṃ ca vyaya-pratyāyaḥ.
विक्षेप-व्याधि-अन्तरारम्भ-शेषं च ‘व्ययप्रत्याय’ इति गृह्यते—कारणोक्त्या व्ययत्वेन प्रत्यायः ।
To require that losses/shortfalls be booked with explicit causation, separating legitimate operational disruptions from suspect diversion.
It is explicitly named as diversion, signaling heightened scrutiny and potential punitive/disciplinary follow-up.