विक्षेपव्याधितान्तरारम्भशेषं च व्ययप्रत्यायः ॥ कZ_०२.१५.१० ॥
vikṣepa-vyādhita-antara-ārambha-śeṣaṃ ca vyaya-pratyāyaḥ.
Ang mga kakulangan dahil sa paglihis/pangungulimbat, pagkakasakit, pagkaantala, at natitirang trabahong hindi pa tapos ay dapat ituring sa ilalim ng «vyaya-pratyāya»—ibig sabihin, itala bilang gastusin/nasingil na pagkalugi, na may nakasaad na dahilan.
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.