(1) If at the end of a financial year amounts appropriated for a directorate for that financial year are held in a directorate banking account, the amounts may be applied after the end of that financial year for the purposes for which they were appropriated.
(2) If at the end of a financial year a directorate banking account has a debit balance, the director-general of the directorate must devise and implement a scheme to recoup the amount of the deficit.