A. Savings → Re-appropriation → Competent Authority → Accounts Officer
B. Audit → Loan → Tax → Re-appropriation
C. Contingency Fund → Pension → Audit → Re-appropriation
D. Grant → RBI → Loan → Audit
Explanation
व्याख्या: Rule 65 में source unit की anticipated savings, competent authority द्वारा re-appropriation और Accounts Officer को order की copy जैसे चरण महत्वपूर्ण हैं। (Doe Government)
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UPSC Principal & Vice PrincipalGFR 2017
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