Section 110. Provisions as to unexpended budget grant

If the whole or any part of any budget
grant included in the budget estimates for a year remains unexpended at the close of that
year, and the amount thereof has not been taken into account in the opening balance
entered in the budget estimates of any of the next two following years, the Commissioner
may sanction the expenditure of such budget grant or the unexpended portion thereof
during the next two following years for the completion of the purposes of object for which
the budget grant was originally made and not for any other purpose or object.