An unexpected or additional expenditure that may arise during the financial year:

Contingency Fund
Consolidated Fund
Supplementary Grant
Public Account

The correct answer is A) Contingency Fund.

A contingency fund is a reserve fund that is set aside by a government or other organization to cover unexpected or additional expenditure that may arise during the financial year. It is a type of reserve fund that is used to cover unexpected or unforeseen expenses. It is a fund that is set aside to cover unexpected or additional expenditure that may arise during the financial year.

The other options are incorrect because:

  • A consolidated fund is a fund into which all government revenue is paid and from which all government expenditure is met.
  • A supplementary grant is a grant that is made by the government to a particular department or agency to cover additional expenditure that has been incurred over and above the amount that was originally budgeted for.
  • A public account is a record of the receipts and expenditure of the government.
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