36(1)When a refund or repayment of an expenditure is received in the same fiscal year in which the appropriation was made against which the expenditure was charged, the refund or repayment is to be credited to that appropriation.

36(2)Subject to section 18, when a refund or repayment of an expenditure is received in a fiscal year other than the fiscal year in which the appropriation was made against which the expenditure was charged, the refund or repayment is revenue in the fiscal year in which it is received.

36(1)When a refund or repayment of an expenditure is received in the same fiscal year in which the appropriation was made against which the expenditure was charged, the refund or repayment is to be credited to that appropriation.

36(2)Subject to section 18, when a refund or repayment of an expenditure is received in a fiscal year other than the fiscal year in which the appropriation was made against which the expenditure was charged, the refund or repayment is revenue in the fiscal year in which it is received.