None of statements are matched correctly. Rule of lapse It implies that the money left unspent in a year must also lapse to the public treasury and government should not be able to spend it unless it is resanctioned in next year’s budget. This is called Rule of Lapse and is useful as an effective tool of financial control. Supplementary Grant The additional' grant required to meet the required expenditure of the government is called Supplementary Grants. Vote on Account The Vote on Account is the special provision given to the . government to obtain the vote of Parliament to withdraw money when the budget for the new financial year is not released or the elections are underway, and the caretaker government is in place.